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 nonprescription “readers” subject to Ohio sales/use tax?

Nonprescription “readers” are always taxable unless a specific exemption or exception applies.  If readers are issued pursuant to a prescription and for a human being, they may be purchased exempt of the tax.  The prescription or a fully completed exemption certificate should be provided to the vendor.