FAQs - Sales and Use Tax

Is water taxable?

Bottled water, distilled water, mineral water, ice and carbonated water sold for ingestion by humans are considered food. Food items consumed off premises are not taxable. Water that contains natural or artificial sweeteners is a “soft drink” under R.C. 5739.01(EEE)(2)(c) and excluded from the definition of food. Please refer to the information release titled Food Definition Change, ST 2004-01 for additional information.