TITLE

Exemptions and Exclusions from Ohio Sales and Use Tax

AUTHOR(S)
Thompson, Allan R.
PUB. DATE
October 1999
SOURCE
Ohio CPA Journal;Oct-Dec99, Vol. 58 Issue 4, p10
SOURCE TYPE
Trade Publication
DOC. TYPE
Article
ABSTRACT
Provides the practitioner with basic awareness of the four exemptions and exclusions from sales and use tax in Ohio. Manufacturing exemption; Research and development exemption; Packaging exemption; Resale exemption.
ACCESSION #
2624410

Tags: TAX exemption;  SALES tax;  USE tax

 

Related Articles

  • Colorado and Michigan. Laplante, Crystal // Journal of State Taxation;Summer2000, Vol. 19 Issue 1, p31 

    Reports on developments in sales and use taxes in Colorado and Michigan as of July 2000. Sales and use tax exemption for purchases of farm equipment; Authority of the Colorado Department of Revenue to issue direct payment permits to qualified purchases; Exemptions for tangible personal property...

  • Indiana and Washington. Soltys, Mark // Journal of State Taxation;Summer2000, Vol. 19 Issue 1, p50 

    Reports on developments in sales and use taxes in Indiana and Washington as of July 2000. Exemption from sales and use tax on conference room rentals and meals purchased under a management contract for performance of a government function; Manufacturing machinery and equipment exemption refund...

  • Kentucky and Ohio. Yee, Kelly S.V. // Journal of State Taxation;Summer2000, Vol. 19 Issue 1, p55 

    Reports on developments in sales and use taxes in Kentucky and Ohio as of July 2000. Exemption from sales and use tax for water sold to persons engaged in the business of farming and in the production of crops; Ruling of the Ohio Supreme Court that food that is eaten in food-court areas of...

  • Oklahoma and Wisconsin. Yan, Warren S. // Journal of State Taxation;Summer2000, Vol. 19 Issue 1, p59 

    Reports on developments in sales and use taxes in Oklahoma and Wisconsin as of July 2000. Exemption from sales and use tax for sales of tangible personal property or services to a municipality, county or school district pursuant to a lease-purchase agreement; Exemption of charges associated...

  • Alabama and Texas. Satran, Tim // Journal of State Taxation;Summer2000, Vol. 19 Issue 1, p66 

    Reports on developments in sales and use taxes in Alabama and Texas as of July 2000. Revisions relating to utility receipts tax and cellular telecommunications services tax in Alabama; Exemption from sales taxes for drugs and medicines from sales and use tax when they are sold or dispensed...

  • WASHINGTON.  // Sales & Use Tax Alert;4/1/2011, Vol. 21 Issue 6, p7 

    The article reports that a sales and use tax advisory issued by the Washington Department of Revenue specifies the type of equipment considered server equipment eligible for a data center exemption and that Washington has introduced legislation prohibiting nonresidents residing in a jurisdiction...

  • Dermal fillers exempt as drugs.  // Sales & Use Tax Alert;4/15/2008, Vol. 18 Issue 7, p6 

    The article reports that dermal fillers are exempt from sales or use tax when administered by a physician or under his or her supervision in Louisiana. Dermal fillers are compound substances used to treat diseases and abnormal conditions and have the properties of a pharmaceutical drug as...

  • Can I Really AVOID Paying California Sales and Use Tax on My New Airplane? Mansour, Eli // San Diego Business Journal;10/23/2006, Vol. 27 Issue 43, Special section p18 

    The article discusses the exemptions that employ to oppose the preconditions set by California government in purchasing private aircrafts. The commercial carrier is applicable when the airvehicle is used as a charter plane for more than 50% of the flight hours in its first 12 months of...

  • VIRGINIA.  // Sales & Use Tax Alert;11/15/2013, Vol. 33 Issue 20, p7 

    The article discusses the exemption from Virginia retail sales and use tax of an out-of-state taxpayer's transactions for its cloud-based or hosted phone and other telecommunication services, including add-on services and maintenance services.

Share

Read the Article

Courtesy of VIRGINIA BEACH PUBLIC LIBRARY AND SYSTEM

Sign out of this library

Other Topics