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 types of business activities generate receipts that are subject to the Resort Area Gross Receipts Excise Tax (RAGRET)?

The following list of taxable receipts is not all-inclusive. Also see R.C. 5739.01(B)(1) – (12) for more taxable services.

1) All receipts from wholesale and retail sales of tangible personal property (including leases and rentals) generated from doing business in the resort area or tourism development district are subject to the tax with the exception that sales of food are included only to the extent that such sales are subject to the tax levied under R.C. 5739.02. For purposes of resort areas, this also includes receipts generated from doing business in the resort area by businesses that are based on the mainland but travel to the resort area to make sales.

This would include, for example, receipts from the sale, resale, rental or lease of watercraft; outboard motors; automobiles; golf carts; lawn mowers; bicycles; tractors; food consumed on the premises where sold; soft drinks; beer, wine, and other forms of alcohol; prescription and nonprescription drugs; books; video and audio tapes; newspapers; magazines; fishing tackle; bait; gasoline; oil; lubricants; heating fuel; souvenirs; clothes; art; printed matter; and crafts.

2) Hotel and/or motel room rentals (including Bed & Breakfasts with five or more sleeping rooms).
NOTE: Bed & Breakfasts with fewer than five sleeping rooms should make separate charges for the sale of food consumed on premises. The gross receipts from these food sales are subject to the RAGRET to the extent such sales are subject to sales tax under R.C. 5739.02.

3) Sales of repair and installation labor when repairing or installing items of tangible personal property (e.g., motor vehicle and boat repairs; installing an outboard motor on a boat; repairing televisions, radios, radars, and appliances).

4) Sales of the following services in the resort area or tourism development district: automatic data processing, computer services or electronic information services; industrial laundry cleaning service; telecommunications service; private investigation and security service; information service (1-900 telephone calls); employment service; employment placement service; exterminating service; physical fitness facility service; and recreation and sports club service.

5) Sales within the resort area or tourism development district of landscaping and lawn care service; building maintenance and janitorial service; and snow removal service by a person having $5,000 or more in total sales of such services made in and outside of the resort area during the calendar year.

6) Sales of warranties, maintenance or service contracts, or similar agreements.

7) Personal care services (unless prescribed or performed by a physician or chiropractor) such as manicures; pedicures; tanning; massages; skin care; application of cosmetics; hair removal; tattooing; and body piercing.
NOTE:  Haircuts, hair coloring and hair styling are NOT subject to RAGRET.

8) For purposes of resort areas, transportation of persons or property primarily to or from a resort area by a P.U.C.O.-regulated transportation company (e.g., train, ferry, bus service).

9) Storage of tangible personal property, other than property held for sale by the consumer of the storage space.
NOTE:  Storage includes personal and mini self-storage facilities.

10) Satellite broadcasting service (audio and video).

11) Dry cleaning and laundry (but NOT coin operated laundry).

12) Intrastate transportation of people by such means as taxis, limousines, chartered buses and helicopter rides (but NOT ambulances, public transit systems or commercial airlines).

13) Motor vehicle towing.

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