Frequently Asked Questions

The Ohio Department of Taxation has compiled a list of frequently asked questions covering many different categories.

To view the questions, click on the "Select Category" bar and then click on the category you are interested in. A list of questions will appear pertaining to that category. Then click on the question you are inquiring about and the answer will appear.

What services are subject to the sales tax?

  • Rental of hotel rooms or similar sleeping accommodations for less than 30 days by establishments with five or more sleeping rooms.
  • Provision of landscaping or lawn care service, if annual sales of this service equal or exceed $5,000.
  • Provision of private investigation or security service.
  • Provision of information service through use of a nine-hundred telephone call (1-900).
  • Production of tangible personal property from material supplied by the customer. For example, a tailor using fabric furnished by the customer.
  • Building maintenance and janitorial service, if annual sales of this service equal or exceed $5,000.
  • Exterminating service.
  • Employment service.
  • Employment placement service.
  • Physical fitness facility service.
  • Recreation and sports club service.
  • Repair of tangible personal property (except repair of property which is exempt from sales tax).
  • Installation of tangible personal property (except installation of property which is exempt from sales tax).
  • Washing (except coin-operated), cleaning, waxing, polishing, or painting of motor vehicles.
  • Towing service for motor vehicles, this includes the conveyance of a wrecked, disabled, or illegally parked motor vehicle.
  • Laundry and dry cleaning service, excluding sales made through coin operated machines.
  • Automatic data processing, computer services, or electronic information services provided for use in a business. Electronic information services include, but are not limited to, Internet access charges and e-mail service charges for use in a business.
  • Certain telecommunication services.
  • Satellite broadcasting service.
  • Personal care service, including skin care, application of cosmetics, manicures, pedicures, hair removal, tattoos, body piercing, tanning, massage and other similar services. It does not include hair care: cutting, coloring, and styling.
  • Transportation of persons, within Ohio, except by public transit systems or commercial airlines.
  • Snow removal service, if annual sales of this service equal or exceed $5,000.
  • Storage of tangible personal property (except such property that the consumer of the storage holds for sale in the regular course of business).