Ohio Revised Code
Title 57, Chapter
Administrative Code
Chapter 5703-9
Sales Tax Information Releases 







Ohio - Sales and Use Tax Exemptions and Exemption Certificates

The Ohio sales and use tax applies to the retail sale, lease, and rental of tangible personal property as well as the sale of selected services in Ohio. (Ohio Revised Code 5739.02)

OHIO EXEMPTIONS: Some of the enumerated exemptions are:

Product- based Exemptions: Sales of food for human consumption; Sales of food sold to students maintained in a private, public, or parochial school, college, or university; sales of motor fuel upon receipt; sales of natural gas,water.steam by companies; casual sales by person; sales of drugs, insulin, urine, blood testing materials, hospital beds, medical oxygen-dispensing equipment, prosthetic devices, durable medical equipment for home use, or mobility enhancing equipment, such devices or equipment are for use by a human being.

Entity-based Exemptions: Sales to the state or any of its political subdivisions, or to any other state or its political subdivisions if the laws of that state exempt from taxation sales made to this state and its political subdivisions; Sales of tangible personal property to organizations and nonprofit organizations operated for charitable purposes under section 501(c)(3); sales of services provided by the state or any of its agencies, or by governmental entities; Sales of animals by nonprofit animal adoption services; sales to the state headquarters of any veterans’ organization that is recognized by the United States veterans administration.

Use-Based Exemptions: Sales of ships or vessels or rail rolling stock used or to be used principally in interstate or foreign commerce, and repairs, alterations, fuel, and lubricants for such ships or vessels or rail rolling stock; Sales of articles to be used or consumed in farming, agriculture, horticulture, or floriculture, directly in producing tangible personal property for sale; Sales of articles of tangible personal property to farmers, agriculturists, horticulturists and floriculturists, who purchase such items for the purpose of incorporating them into tangible personal property to be produced for sale; Sales of materials, parts, equipment, or engines used in the repair or maintenance of aircraft or avionics systems of such aircraft; Building and construction materials and services sold to construction contractors for incorporation into a structure or improvement to real property under certain construction contract; Sales to a telecommunications service vendor, mobile telecommunications service vendor, or satellite broadcasting service vendor of tangible personal property and services used directly and primarily in transmitting, receiving, switching, or recording any interactive, one- or two-way electromagnetic communications

(Ohio.Revised Code §§ 5739.02(B), 5741.02)

CAUTION : Sales tax exemptions mentioned above are very briefly described. Please see the exemption statute and the applicable regulations for details. Transactions that donot meet the requirement of the exemption statute and its applicable regulations donot qualify for the sales tax exemption.


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