Information Releases - Sales Tax

Sales Tax Information Releases

Title

Revised Format Released


Information Releases are listed by date.  The exception is sales tax, in which information releases are listed alphabetically by title to assist in locating a particular subject area quickly.

Accelerated and Electronic Sales and Use Tax Payments

  HTML ST 2007-06
December 2007

Aircraft Parts and Repair

January 2009 HTML ST 2008-04
August 2008

Auctioneers

  HTML ST 1991-01
May 1991

Bed and Breakfast

  HTML ST 1995-01
December 1995

Building Maintenance and Janitorial Services

September 2015 PDF ST 2002-04
November 2002

Building Management                  

November 2004 HTML ST 1995-02
October 1995

Bundled Transactions

  HTML ST 2010-02
September 2010

Cable TV Companies 

November 2004 HTML ST 1995-03
November 1995

Carpet & Other Floor/Wall Coverings, Sale & Installation of

  HTML ST 1994-01
June 1994
Changes to the Definition of Motor Vehicle and Its Implications on the Ohio Sales and Use Tax Statutes   PDF ST 2017-01
January 2017

Computer Cabling, Sales & Installation of

  HTML ST 1999-01
March 1999

Core Charges

November 2004 HTML ST 1995-04
March 1995

Current Value of Tangible Personal Property Purchased for Use Outside This State and Becomes Permanently Located in This State More Than Six Months After its Acquisition by the Consumer

  HTML ST 1995-10
April 1995

Definition of Tangible Personal Property including Prewritten Software

  HTML ST 2003-06
July 2003

"Delivery Charges" a Part of the "Price" of a Sale

  HTML ST 2007-02
May 2007

Delivery Sales - Origin Sourcing of Delivery Sales

  HTML ST 2007-05
October 2007
Direct Mail Sourcing   PDF ST 2013-01
August 2013

Direct Payment Authority Program

March 2016 PDF ST 2003-01
January 2003

Documentary Fees

November 2004 HTML ST 1982-01
January, 1982

Drop Shipments

  HTML ST 1989-01
November 1989

Drugs, Durable Medical Equipment, Mobility Enhancing Equipment, and Prosthetic Devices

  HTML ST 2010-03
September 2010

Electricity, Production, Transmission, Distribution and Sales of

  HTML ST 1999-02
October 1999

Electronic Payment Methods

  HTML ST 2005-03
May 2005

Employment Service

February 2007 HTML ST 1993-08
September 1993
Employment Placement Service November 2012 PDF ST 1993-01
April 1993

Employment Service Update following the Bellemar Parts decision

  HTML ST 2000-02
May 2000

Excise Taxes - "Price" For Calculating Sales or Use Tax

February 2007 HTML ST 1995-05
March 1995

Exemption Certificate Forms

  HTML ST 2005-02
May 2005

Exemption Changes

  HTML ST 2003-05
July 2003

Financial Aid for Students

  HTML ST 1992-01
March 1992

Food Definition Change

May 2015 HTML ST 2004-01
May 2004

Food Service - Equipment and Supplies Used in the Food Service Industry

  HTML ST 2010-01
August 2010

Fruit Baskets, Holiday Baskets; Decorative Containers

November 2004 HTML ST 1994-02
December 1994

Funeral Transactions

Final Rule HTML ST 2006-01
October 2006

Fungible Goods, Application to

  HTML ST 1979-01
July 1979

Government Employees, Purchases by

  HTML ST 1999-03
January 1999

Hearing Aids and Related Devices

November 2004 HTML ST 1989-02
November 1989

Highway Transportation for Hire

August 2011 HTML ST 1992-05
August 1992

Human Organs and Tissue

November 2004 HTML ST 1989-03
February 1989

Information Retention and Sharing Practices Related to Sales and Use Tax

  HTML ST 2005-04
May 2005

Internet Service Provider's Equipment

  HTML ST 2004-03
December 2004

Inventory Items, Temporary Taxable Use of

  HTML ST 1995-06
April 1995

Landscaping, Lawn Care Services and Snow Removal

November 2012 PDF ST 2003-02
January 2003

Laundry and Dry Cleaning

  HTML ST 2003-12
July 2003

Leases and Rentals

  HTML ST 2003-08
July 2003

Manufactured Homes, Mobile Homes and Industrialized Units

  HTML ST 2001-02
January 2001

Mobile Concrete Mixers

  HTML ST 1979-02
May 1979

Motor Vehicles - Dealer Transfers for No Consideration, and Sales or Gifts to Nonprofit Organizations

  HTML ST 2008-02
March 2008

Motor Vehicles - Sales of Motor Vehicles to Nonresidents of Ohio

 June 2017 PDF ST 2007-04
August 2007

Natural Gas

January 2016 HTML ST 1998-01
November 1998

Nexus Standards/Use Tax

October 2017 PDF ST 2001-01
September 2001
Nexus: Software Nexus and Network Nexus   PDF ST 2017-02
October 2017

Non-profit Charitable Organizations

  HTML ST 1994-04
July 1994

Nonresident Temporary Business Use

  HTML ST 1995-08
April 1995

On-line Services and Internet Access

September 2016
  

HTML ST 1999-04
January 1999

Personal Care Services

  HTML July 11, 2003

Portable Grain Bins,  Field Tile,  Livestock Structures, and Horticulture Structures

May 2007 HTML ST 2002-02
April 2002

Price, Changes to the Definition of

  HTML ST 2003-07
July 2003

Recreation and Sports Club Service

  HTML ST 2002-03
July 2002
Restaurants and Other Food Vendors August 2014 PDF ST 2012-01
December 2012

Rounding -- Sales and Use Tax Calculation and Rounding Change, Effective 01/01/2006

  HTML ST 2005-05
December 2005

Schools - Sales by School Support Groups and Other Charitable Organizations

May 2017  HTML ST 2007-03
August 2007

Scrap Tire Fee

  HTML ST 1993-02
December 1993

Service Station Canopies

  HTML ST 1999-06
June 1999

Sourcing

  HTML ST 2009-03
December 2009

Storage

  HTML ST 2003-11
July 2003

Telecommunication Changes

  HTML ST 2003-09
July 2003

Telephone Charges by Hotels and Motels

  HTML ST 1989-04
January 1989

Towing Service

February 2004 HTML ST 2003-13
August 2003

Vendor Compensation

  HTML ST 2009-01
July 2009

Water Conditioning Equipment and Water Treatment Chemicals

  HTML ST 1995-09
March 1995

Watercraft Sales

September 1998 HTML ST 1998-02
September 1998
Resort Area Gross Receipts Excise Tax (RAGRET) Revised Format Released
Resort Area Gross Receipts Excise Tax August 2016 HTML ST 2008-03
April 29, 2008

Archive of Superseded Sales Tax Releases

The Information Releases contained in this archive have been superseded by later releases. They are archived here for historical/reference purposes ONLY.

Aircraft Parts and Repair

 

HTML August 2008

Building Maintenance and Janitorial Services

November 2012 PDF November 2002
Car Allowance Rebate System (CARS)   HTML July 2009
Consumer's Use Tax Amnesty Program   HTML September 2011

Delivery Sourcing - Delay in Sourcing of Delivery Sales

 

HTML February 2007

Direct Payment Authority Program

December 2004 HTML January 2003

Drugs, Prosthetic Devices, Mobility Enhancing Equipment and Durable Medical Equipment

  HTML July 10, 2003

Employment Service

October 1993
December 2000
May 2006
HTML September 1993

Employment Service Update following the Bellemar Parts decision

 

HTML May 15, 2000

Excise Taxes - "Price" for Calculating Sales or Use Tax

  HTML March 1995

Federal Luxury Tax (Tax Expired January 1, 2003)

 

HTML January 2002

Food Definition Change

 

PDF May 2004

Funeral Transactions

 

HTML October 2006

Landscaping, Lawn Care Services, and Snow Removal

January 2004 HTML January 2004

Motor Vehicles - Sales of Motor Vehicles to Nonresidents of Ohio

February 2016 PDF January 2014

Motor Vehicles - Sales of Motor Vehicles to Nonresidents of Ohio

January 2014 PDF December 2013

Motor Vehicles - Sales of Motor Vehicles to Nonresidents of Ohio

January 2013 PDF December 2011

Motor Vehicles - Sales of Motor Vehicles to Nonresidents of Ohio

January 2011 PDF December 2007

Natural Gas

  HTML November 1998

Nexus Standards/Use Tax

August 2016 PDF September 2001

Notice on Sourcing

 

HTML May 5, 2003
On-line Services and Internet Access December 2015 HTML January 1999
On-line Services and Internet Access   HTML  January 1999

Portable Grain Bins,  Field Tile,  Livestock Structures, and Horticulture Structures

 

HTML April 2002

Printed Materials, Certain

  HTML November 1996
Television Converter Box Coupons   HTML February 2008
Restaurants and Other Food Vendors   PDF December 2012

Sourcing Law Change Updated

June 2005 HTML August 2004

Vendor Compensation

July 2005
April 2007
HTML April 2005

Vendor Compensation

July 2005 HTML April 2005
Resort Area Gross Receipts Excise Tax   HTML April 29, 2008

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