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.

Are corrective eyeglasses or contact lenses subject to Ohio sales/use tax?

Prior to July 1, 2019, all sales of corrective eyeglasses or contact lenses are subject to the tax unless a specific exemption or exception applies.  Effective July 1, 2019, if issued pursuant to a prescription and for a human being, the sale of corrective eyeglasses or contact lenses are not subject to the tax.

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