Ohio Taxability Chart

7/29/2019 Ohio Taxability Chart

1/8

Legend

E=Exempt f rom taxat ion

Gray=Remainsexempt f rom salest ax

Blue=Servicealready subject t o salest axBefore After Legislat io n Cu rren tlaw (R.C.) *Proposedlaw (R.C.)

StateSalesTaxRate 5.50% 5.00%

Healthandwell-beingexemptions

Adultandchilddaycareservices E E 5739.01(X)(6)

Consumerlease/rentalofconsumer'sprimaryresidence E E 5739.01(X)(4)

Medicalandhealthcareservices E E 5739.01(X)(1)

Preschoolthroughtwelve,post-secondary, andtutoring E E 5739.01(X)(2)

Realpropertyconstructionservices E E 5739.01(X)(3)

Residentialtrashpick-upanddisposal E E 5739.01(X)(9)

Socialassistanceservices E E 5739.01(X)(7)

AgriculturalServices

Horseboardingandtraining E 5.00% 5739.01(X)

Landscapingservices(includinglawncare) 5.50% 5.00% H.B.29 8(1991) 5739 .01 (B )( 3) (g ) 5739 .01 (X)

Petgrooming E 5.00% 5739.01(X)

Soilprep.,custombaling,otherag.services E E 5739.02(B)(42)(n) 5739.02(B)(42)(n)

Veterinaryservices(livestock) E E 5739.02(B)(42)(n) 5739.02(B)(42)(n)

Governor John R.Kasich

JOBSBudget 2 .0Salestaxabi l i ty o f services

Thefo l l ow ingspreadsheet comparest hetaxabi l i tyo f servicesbe fo rean d after JobsBudget 2.0. The servicesl isted herear eservicesusedin a

2007 survey on salestaxat iono f servicesamongt hestatesbyt heFederation o f Tax Administrators (FTA)an d addi t ionalservices ref lectedin

t he NorthAmericanIndustryClassificationSystem (NAICS)c lass if i ca t i ons. Thespreadsheet isfo r i l lustrat ivepu rposes on ly . It doesno t

const i tu te alegalopin ion. Eachs ta tu to ryexempt ionhasspecificrequ i rementsthat must bem et in o rdert oqual i fyfo r e xemp t i on . Thecited

s ta tu to ryexempt ionappl iesonlyif t hetaxpayermee tsal l t herequ i rementsset fo r th in t hereferencedstatute.


2/8

IndustrialandMiningServices

Metal,non-metalandcoalminingservices E E 5739.01(X)(8)

OilFieldServices E E 5739.01(X)(8)

Seismograph&GeophysicalServices E E 5739.01(X)(8)

Servicesuseddirectlyinproducingoilandgas E E 5739.01(X)(8) Typesetting&platemakingfortheprinttrade E E 5739.02(B) (42)( f ) 5739.02(B)(42) (f )

Constr uction

Carpentry,painting,plumbingandsimilartrades(realproperty) E E 5739.01(X)(3)

Realpropertyconstructionservices E E 5739.01(X)(3)

Waterwelldrilling(realproperty) E E 5739.01(X)(3)

TransportationServices

Intrastatetransportationofpersons 5.50% 5.00% H.B.95 (2003) 5739.01(B) (3 ) (r ) 5739.01(X)

Interstateaircourier(billedin-state) E E 5739.02(B)(10) Intrastatecourierservice E 5.00% 5739.01(X)

Localtransit(intra-city)buses E E 5739.01(B)(3)(r) 5739.01(B)(5)

Taxioperations 5.50% 5.00% H.B.95 (2003) 5739.01(B) (3 ) (r ) 5739.01(B)(5)

Storage

Automotivestorage 5.50% 5.00% H.B.95 (2003) 5739.01(B)(9) 5739.01(X)

Coldstorage 5.50% 5.00% H.B.95 (2003) 5739.01(B)(9) 5739.01(X)

Foodstorage E E Ohio Const. XII 3

Furstorage 5.50% 5.00% H.B.95 (2003) 5739.01(B)(9) 5739.01(X)

Householdgoodsstorage 5.50% 5.00% H.B.95 (2003) 5739.01(B)(9) 5739.01(X)

Mini-storage 5.50% 5.00% H.B.95 (2003) 5739.01(B)(9) 5739.01(X)

MarinaService(drydocking,storage,cleaning,repair) 5.50% 5.00% H.B.95 (2003) 5739.01(B)(9) 5739.01(X)

Marinetowingservice(incl.tugboats) E 5.00% 5739.01(X)

Packingandcrating E 5.00% 5739.01(X)

UtilityService-IndustrialUse

Cellulartelephoneservices 5.50% 5.00% S.B.14 3( 20 02 ) 5 73 9. 01 (B) (3 )( f) 5 73 9. 01 (X)

Electricity E E 5739.02(B)(7)


3/8

Interstatetelephone&communications(subjecttosourcingrules) 5.50% 5.00% H.B.17 1(1987) 5 73 9. 01 (B) (3 )( f) 5 73 9. 01 (X)

Intrastatetelephone&communications 5.50% 5.00% H.B.17 1(1987) 5 73 9. 01 (B) (3 )( f) 5 73 9. 01 (X)

Naturalgas(soldbypublicutility) E E 5739.02(B)(7)

Water(includingsewer) E E 5739.02(B)(7)

Heatingoil(otherthanmotorvehiclefuel) 5.50% 5.00% 1 935 57 39 .01 (B)(1 ) 57 39.01 (B)(1 )

Refusecollection E 5.00% 5739.01(X) -ResidentialUse

Intrastatetelephone&communications 5.50% 5.00% H.B.17 1(1987) 5 73 9. 01 (B) (3 )( f) 5 73 9. 01 (X)

Cellulartelephoneservices 5.50% 5.00% S.B.14 3( 20 02 ) 5 73 9. 01 (B) (3 )( f) 5 73 9. 01 (X)

Electricity E E 5739.02(B)(7)

Interstatetelephone&communications(subjecttosourcingrules) 5.50% 5.00% H.B.17 1(1987) 5 73 9. 01 (B) (3 )( f) 5 73 9. 01 (X)

Naturalgas(soldbypublicutility) E E 5739.02(B)(7)

Water(includingsewer) E E 5739.02(B)(7)

Heatingoil(otherthanmotorvehiclefuel) 5.50% 5.00% 1 935 57 39 .01 (B)(1 ) 57 39.01 (B)(1 )

Refusecollection E E 5739.01(X)(9)

Finance,InsuranceandRealEstate

Insuranceservices(insurancepolicypurchasesremainexemptunder5739.01(X)(5)) E 5.00% 5739.01(X)

Investmentcounseling E 5.00% 5739.01(X)

Loanbrokerfees E 5.00% 5739.01(X)

Propertysalesagents(realestateorpersonal) E 5.00% 5739.01(X)

Realestatemanagementfees(rentalagents) E 5.00% 5739.01(X)

Realestatetitleabstractservices E 5.00% 5739.01(X)

Servicechargesofbankinginstitutions E 5.00% 5739.01(X)

Tickertapereporting(financialreporting) E 5.00% 5739.01(X)

Transactionsbywhichconsumerobtainsinsurance E E 5739.01(X)(5)

Services

PersonalServices

900Numberservices(callsto900numbers) 5.50% 5.00% H.B.29 8(1991) 5 73 9. 01 (B) (3 )( i) 5 73 9. 01 (X)

Accounting E 5.00% 5739.01(X)

Carpetandupholsterycleaning 5.50% 5.00% H.B.90 4(1993) 5 73 9. 01 (B) (3 )( j) 5 73 9. 01 (X)

Cutting,coloring,stylingofhair E 5.00% 5739.01(X)

Datingservices E 5.00% 5739.01(X)


4/8

Debtcounseling E 5.00% 5739.01(X)

Diaperservice 5.50% 5.00% H.B.95 ( 20 03 ) 5 73 9. 01 (B) (3 )( d) 5 73 9. 01 (X)

Fishingandhuntingguideservices E 5.00% 5739.01(X)

Funeralservices E 5.00% 5739.01(X)

Garmentservices(altering&repairing) 5.50% 5.00% 1 93 5 5 73 9. 01 (B) (3 )( a) 5 73 9. 01 (X)

Health,

recreation,

sports

clubs 5.50% 5.00% H.B.90 4(1993) 5739.01(B)(3)(n)+(o) 5739.01(X) Laundryanddrycleaningservices,coin-op E 5.00% 5739.01(X)

Laundryanddrycleaningservices,non-coinop 5.50% 5.00% H.B.95 ( 20 03 ) 5 73 9. 01 (B) (3 )( d) 5 73 9. 01 (X)

Legalservices E 5.00% 5739.01(X)

Mailboxrentals E 5.00% 5739.01(X)

Massageservices(withoutmedicalprescription) 5.50% 5.00% H.B.95 ( 20 03 ) 5 73 9. 01 (B) (3 )( q) 5 73 9. 01 (X)

Personalcareservices 5.50% 5.00% H.B.95 ( 20 03 ) 5 73 9. 01 (B) (3 )( q) 5 73 9. 01 (X)

Personalinstruction(dance,golf,tennis,etc.) E E 5739.01(X)(2)

Shoerepair 5.50% 5.00% 1 93 5 5 73 9. 01 (B) (3 )( a) 5 73 9. 01 (X)

Swimmingpoolcleaning&maintenance **5.50% 5.00% H.B.90 4(1993) 5 73 9. 01 (B) (3 )( j) 5 73 9. 01 (X)

Tanningparlors 5.50% 5.00% H.B.95 ( 20 03 ) 5 73 9. 01 (B) (3 )( q) 5 73 9. 01 (X) Taxreturnpreparation E 5.00% 5739.01(X)

Travelagentservices E 5.00% 5739.01(X)

BusinessServices

Accounting&Bookkeeping E 5.00% 5739.01(X)

Advertisingagencyfees(otherthanadplacement) E 5.00% 5739.01(X)

Architectural,engineering,andrelatedservices E 5.00% 5739.01(X)

Armoredcarservices 5.50% 5.00% H.B.29 8(1991) 5739 .01 (B )( 3) (h ) 5739 .01 (X)

Bailbondfees E 5.00% 5739.01(X)

Callcenter E 5.00% 5739.01(X)

Check&debtcollection E 5.00% 5739.01(X)

Commercialartandgraphicdesign E 5.00% 5739.01(X)

Commerciallinensupply(rental) 5.50% 5.00% 1 935 57 39 .01 (B)(1 ) 57 39.01 (B)(1 )

Creditinformation,creditbureaus E 5.00% 5739.01(X)

Employmentagencies 5.50% 5.00% H.B.90 4(1993) 5 73 9. 01 (B) (3 )( l) 5 73 9. 01 (X)

Exterminating(includestermiteservices) 5.50% 5.00% H.B.90 4(1993) 5739 .01 (B )( 3) (m) 5739 .01 (X)

Interiordesignanddecorating E 5.00% 5739.01(X)

Legalservices E 5.00% 5739.01(X)


5/8

Lobbyingandconsulting E 5.00% 5739.01(X)

Magazinesubscriptions E 5.00% 5739.01(X)

Mailroomservices E 5.00% 5739.01(X)

Maintenanceandjanitorialservices 5.50% 5.00% H.B. 90 4(1993) 5 73 9. 01 (B) (3 )( j) 5 73 9. 01 (X)

Managementconsultantservices E 5.00% 5739.01(X)

Marketing E 5.00% 5739.01(X) Packingandcrating E 5.00% 5739.01(X)

Photofinishing 5.50% 5.00% S.B.37 6(1959) 5739.01(B)(4) 5739.01(X)

Photocopyingservices 5.50% 5.00% S.B.37 6(1959) 5739.01(B)(4) 5739.01(X)

Printing 5.50% 5.00% S.B.37 6(1959) 5739.01(B)(4) 5739.01(X)

Privateinvestigation(detective)services 5.50% 5.00% H.B.29 8(1991) 5739 .01 (B )( 3) (h ) 5739 .01 (X)

Processserverfees E 5.00% 5739.01(X)

Salesofadvertisingtimeorspace:

Billboards E 5.00% 5739.01(X)

Magazine E 5.00% 5739.01(X)

Newspaper E 5.00% 5739.01(X) Radio&television,localadvertising E 5.00% 5739.01(X)

Radio&television,nationaladvertising E E 5739.02(B)(10)

Publicrelations,managementconsulting E 5.00% 5739.01(X)

Secretarialandcourtreportingservices(excludestemporaryhiring) E 5.00% 5739.01(X)

Securityservices 5.50% 5.00% H.B.29 8(1991) 5739 .01 (B )( 3) (h ) 5739 .01 (X)

Signconstructionandinstallation 5.50% 5.00% 1 93 5 5 73 9. 01 (B) (3 )( b) 5 73 9. 01 (X)

Telemarketingservicesoncontract E 5.00% 5739.01(X)

Telephoneansweringservice E 5.00% 5739.01(X)

Temporaryhelpagencies 5.50% 5.00% H.B.90 4(1993) 5739 .01 (B )( 3) (k ) 5739 .01 (X)

Testlaboratories(excludingmedical) E 5.00% 5739.01(X)

Tirerecappingandrepairing 5.50% 5.00% 1 93 5 5 73 9. 01 (B) (3 )( a) 5 73 9. 01 (X)

Travelagentservices E 5.00% 5739.01(X)

Windowcleaning 5.50% 5.00% H.B.90 4(1993) 5 73 9. 01 (B) (3 )( j) 5 73 9. 01 (X)

Computer :

Software-pre-written 5.50% 5.00% Administ rat iverule 57 39 .01 (B)(1 ) 57 39.01 (B)(1 )

Dataprocessingservices(onlyifusedinbusiness) 5.50% 5.00% H.B.29 1(1983) 5739.01(B)(3)(e) 5739.01(X)

Informationservices(onlyifusedinbusiness) 5.50% 5.00% H.B.29 1(1983) 5739.01(B)(3)(e) 5739.01(X)


6/8

InternetServiceProviders-Dialup(onlyifusedinbusiness) 5.50% 5.00% H.B.29 1(1983) 5739.01(B)(3)(e) 5739.01(X)

InternetServiceProviders-DSLorotherbroadband(onlyifusedinbu 5.50% 5.00% H.B.29 1(1983) 5739.01(B)(3)(e) 5739.01(X)

Mainframecomputeraccessandprocessingserv.(onlyifusedinbusiness) 5.50% 5.00% H.B.29 1(1983) 5739.01(B)(3)(e) 5739.01(X)

Software-customprograms-programming E 5.00% 5739.01(X)

Software-modificationstopre-writtenprogram E 5.00% 5739.01(X)

Computer OnlineServices:

OnlineDataprocessingservices(onlyifusedinbusiness) 5.50% 5.00% H.B.29 1(1983) 5739.01(B)(3)(e) 5739.01(X)

Books-Downloaded E 5.00% 5739.01(B)(6)

Movies/DigitalVideo-Downloaded E 5.00% 5739.01(B)(6)

Music-Downloaded E 5.00% 5739.01(B)(6)

OtherElectronicGoods-Downloaded E 5.00% 5739.01(B)(6)

Software-pre-written&downloaded 5.50% 5.00% Case law 5739.01(B)(3)(e) 5739.01(X)

AutomotiveServices

Autoservice 5.50% 5.00% H.B.69 4(1981) 5739.01(B)(3)(c) 5739.01(X) Automotiveroadserviceandtowingservices 5.50% 5.00% H.B.95 ( 20 03 ) 5 73 9. 01 (B) (3 )( s) 5 73 9. 01 (X)

Automotivewashingandwaxing 5.50% 5.00% H.B.69 4(1981) 5739.01(B)(3)(c) 5739.01(X)

Parkinglots&garages E 5.00% 5739.01(X)

Admissions& Amusements

Admissiontoculturalevents E 5.00% 5739.01(X)

Admissiontoprofessional sportsevents E 5.00% 5739.01(X)

Admissiontoschoolandcollegesportsevents E ***5.00% 5739.01(X)

Amusementparkadmission&rides E 5.00% 5739.01(X)

Billiardparlors E 5.00% 5739.01(X) Bowlingalleys E 5.00% 5739.01(X)

CableTVservices E 5.00% 5739.01(X)

Circusesandfairs--admissionandgames E 5.00% 5739.01(X)

Coinoperatedvideogames E 5.00% 5739.01(X)

Membershipfeesinprivateclubs. 5.50% 5.00% H.B.90 4(1993) 5739 .01 (B )( 3) (o ) 5739 .01 (X)

Pari-mutuelracingevents. E 5.00% 5739.01(X)

Pinballandothermechanicalamusements E 5.00% 5739.01(X)

Rentaloffilmsandtapesbytheaters E 5.00% 5739.01(X)


7/8

Rentalofvideotapesforhomeviewing 5.50% 5.00% 57 39 .01 (B)(1 ) 57 39.01 (B)(1 )

SatelliteTV(directtoconsumers) 5.50% 5.00% H.B.95 ( 20 03 ) 5 73 9. 01 (B) (3 )( p) 5 73 9. 01 (X)

ProfessionalServi ces

Accountingandbookkeeping E 5.00% 5739.01(X)

Architects E 5.00% 5739.01(X)

Attorneys E 5.00% 5739.01(X)

Creditratingsvc E 5.00% 5739.01(X)

DataMiningServices E 5.00% 5739.01(X)

Dentists E E 5739.01(X)(1)

Engineers E 5.00% 5739.01(X)

Landsurveying E 5.00% 5739.01(X)

Medicaltestlaboratories E E 5739.01(X)(1)

Nursingservicesout-of-hospital E E 5739.01(X)(1)

Physicians E E 5739.01(X)(1)

PublicRelations E 5.00% 5739.01(X) Soundrecording E 5.00% 5739.01(X)

Stenographicservices E 5.00% 5739.01(X)

LeasesandRentals

Aircraftrentaltoindividualpilots,longterm(withoutoperator) 5.50% 5.00% 1 935 57 39 .01 (B)(1 ) 57 39.01 (B)(1 )

Aircraftrentaltoindividualpilots,shortterm(withoutoperator) 5.50% 5.00% 1 935 57 39 .01 (B)(1 ) 57 39.01 (B)(1 )

Bulldozers,draglinesandconst.mach.,longterm(withoutoperator) 5.50% 5.00% 1 935 57 39 .01 (B)(1 ) 57 39.01 (B)(1 )

Bulldozers,draglinesandconst.mach.,shortterm(withoutoperator) 5.50% 5.00% 1 935 57 39 .01 (B)(1 ) 57 39.01 (B)(1 )

Hotels,motels,lodginghouses 5.50% 5.00% S.B.37 6(1 95 9) 57 39 .01 (B)(2 ) 57 39.01 (B)(2 )

Intrastatecharteredflights(withpilot) 5.50% 5.00% H.B.95 (2003) 5739.01(B) (3 ) (r ) 5739.01(B)(5) Limousineservice(withdriver) 5.50% 5.00% H.B.95 (2003) 5739.01(B) (3 ) (r ) 5739.01(B)(5)

Longtermautomobilelease(withoutoperator) 5.50% 5.00% 1 935 57 39 .01 (B)(1 ) 57 39.01 (B)(1 )

Personalproperty,longterm(generally) 5.50% 5.00% 1 935 57 39 .01 (B)(1 ) 57 39.01 (B)(1 )

Personalproperty,shortterm(generally) 5.50% 5.00% 1 935 57 39 .01 (B)(1 ) 57 39.01 (B)(1 )

Rentalofhandtoolstolicensedcontractors. 5.50% 5.00% 1 935 57 39 .01 (B)(1 ) 57 39.01 (B)(1 )

Shorttermautomobilerental(withoutoperator) 5.50% 5.00% 1 935 57 39 .01 (B)(1 ) 57 39.01 (B)(1 )

Trailerparks-overnight E 5.00% 5739.01(X)


8/8

Fabrication,InstallationandRepairServi ces

Customfabricationlabor 5.50% 5.00% H.B.69 4(1937) 57 39 .01 (B)(5 ) 57 39.01 (B)(7 )

Custommeatslaughtering,cuttingandwrapping E E 5739.01(B)(42)(n)

Installationcharges-otherthansellerofgoods 5.50% 5.00% H.B.69 4(1981) 5739 .01 (B )( 3) (b ) 5739 .01 (X)

Installationchargesbypersonssellingproperty 5.50% 5.00% H.B.69 4(1981) 5739 .01 (B )( 3) (b ) 5739 .01 (X)

Labor-repairsorremodelingofrealproperty E E 5739.01(X)(3)

Labor-repairstocommercialfishingvessels E E 5739.02(B)(42)(d)

Laborcharges-repairsothertangibleproperty 5.50% 5.00% H.B.69 4(1981) 5739 .01 (B )( 3) (a ) 5739 .01 (X)

Laborcharges-repairstointerstatevessels E E 5739.01(B)(10)

Laborcharges-repairstointrastatevessels 5.50% 5.00% H.B.69 4(1981) 5739 .01 (B )( 3) (a ) 5739 .01 (X)

Laborchargesonrepairofaircraft E E 5739.02(B)(49)

Laborchargesonrepairsdeliveredunderwarranty 5.50% 5.00% H.B.69 4(1981) 5739 .01 (B )( 3) (a ) 5739 .01 (X)

Laborchargesonrepairstomotorvehicles 5.50% 5.00% H.B.69 4(1981) 5739 .01 (B )( 3) (a ) 5739 .01 (X)

Laborchargesonrepairstorailroadrollingstock E E 5739.02(B)(14)

Laboronradio/TVrepairs;otherelectronicequip. 5.50% 5.00% H.B.69 4(1981) 5739 .01 (B )( 3) (a ) 5739 .01 (X)

Repairlabor,generally 5.50% 5.00% H.B.69 4(1981) 5739 .01 (B )( 3) (a ) 5739 .01 (X) Repairmaterial,generally 5.50% 5.00% 1 935 57 39 .01 (B)(1 ) 57 39.01 (B)(1 )

ServicecontractssoldatthetimeofsaleofTPP. 5.50% 5.00% H.B.29 8(1991) 5739.01(B)(7) 5739.01(X)

Taxidermy 5.50% 5.00% 1 935 57 39 .01 (B)(1 ) 57 39.01 (B)(1 )

* Salest ax isimposed on services under proposedR.C.5739.01(B)(3) andproposedR.C.5739.01(X)def ines"service."

* * I ndoo r sw immingpoo lcleaningan dmaintenance iscurrent ly taxable.

* * R.C.5739.02(B)(9)(a) +(b )concernsexempt ionsfo r saleso f certa inservicesbychurches,charities,an d schoolorganizat ionsthat w i l l

cont inue underproposedlaw.

Wednesday,February 6, 2013.

Ohio Taxability Chart

Documents

Transcript of Ohio Taxability Chart