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 are some examples of business activities that generate receipts that are not subject to the RAGRET?

This list is not all-inclusive. 

1) Sales of food for consumption off the premises where sold (i.e., carryout food sales and food sold at grocery or convenience stores).
SPECIAL NOTE:  Soft drinks, alcoholic beverages, dietary supplements and tobacco are not considered food items, and therefore receipts from the sale of those items are subject to the RAGRET.

2) Improvements to real property where items are installed into homes or business structures and/or where items previously installed into a home or business structure are repaired (e.g., installation of central air conditioning units, repairs to a furnace).

3) Charter fishing trips.

4) Campsite fees.

5) Legal and medical services.

6) Dockage fees.

7)  Watercraft towing.

8) Waste disposal fees.
NOTE: Separate charges for the rental/lease of waste disposal containers are subject to the RAGRET.

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