What services are subject to the sales tax in OHIO?
- Rental of hotel rooms or similar sleeping accommodations for less than 30 days by establishments with five or more sleeping rooms. Like AirBNB subject to 5.75% increasing to 6.75% January 2020
- Provision of landscaping or lawn care service, if annual sales of this service equal or exceed $5,000.
- Provision of private investigation or security service.
- Provision of information service through use of a nine-hundred telephone call (1-900).
- Production of tangible personal property from material supplied by the customer. For example, a tailor using fabric furnished by the customer.
- Building maintenance and janitorial service, if annual sales of this service equal or exceed $5,000.
- Exterminating service.
- Employment service.
- Employment placement service.
- Physical fitness facility service.
- Recreation and sports club service.
- Repair of tangible personal property (except repair of property which is exempt from sales tax).
- Installation of tangible personal property (except installation of property which is exempt from sales tax).
- Washing (except coin-operated), cleaning, waxing, polishing, or painting of motor vehicles.
- Towing service for motor vehicles, this includes the conveyance of a wrecked, disabled, or illegally parked motor vehicle.
- Laundry and dry cleaning service, excluding sales made through coin operated machines.
- Automatic data processing, computer services, or electronic information services provided for use in a business. Electronic information services include, but are not limited to, Internet access charges and e-mail service charges for use in a business.
- Certain telecommunication services.
- Satellite broadcasting service.
- Personal care service, including skin care, application of cosmetics, manicures, pedicures, hair removal, tattoos, body piercing, tanning, massage and other similar services. It does not include hair care: cutting, coloring, and styling.
- Transportation of persons, within Ohio, except by public transit systems or commercial airlines.
- Snow removal service, if annual sales of this service equal or exceed $5,000.
- Storage of tangible personal property (except such property that the consumer of the storage holds for sale in the regular course of business).
What services are not taxable in Ohio?
- Professional, personal, and insurance transactions are not taxable when any transfer of tangible personal property is a small item for which no separate charge is made.
