Ohio: Sales Tax Handbook

Ohio:

Are Manufacturing and Machinery subject to sales tax?

While Ohio's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of manufacturing and machinery in Ohio, including machinery, raw materials and utilities & fuel. To learn more, see a full list of taxable and tax-exempt items in Ohio.

Machinery

EXEMPT

Sales of machinery are exempt from the sales tax in Ohio.

Raw Materials

EXEMPT

In the state of Ohio, the exemption will apply only to materials which are incorporated as components of manufactured property or are consumed directly in producing tangible personal property.

Utilities & Fuel

EXEMPT

Sales of utilities & fuel are exempt from the sales tax in Ohio.

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