Ohio Sales Tax on Medical Goods and Services Ohio: Sales Tax Handbook

Ohio:

Are Medical Goods and Services 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 medical goods and services in Ohio, including medical devices, medical services and medicines. To learn more, see a full list of taxable and tax-exempt items in Ohio.


Medical Devices
EXEMPT
In the state of Ohio, a prescription is required. It must be noted that medical oxygen and medical oxygen-dispensing equipment, which are not sold for home use, are also considered to be exempt when they are purchased by hospitals, nursing homes, or other medical facilities, regardless of whether the sale is made in relation to a prescription.

Medical Services
EXEMPT
In the state of Ohio, all health care services which are provided or arranged by a Medicaid health-insuring corporation for Medicaid enrollees who reside in the state of Ohio under the corporation's contract with the state are considered to be taxable. The corporation will receive a direct payment permit and remit taxes directly to the state.

Medicines
TAXABLE
Sales of medicines are subject to sales tax in Ohio.



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