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  3. Taxability in Ohio
  4. Taxability of Newspapers and Magazines

Ohio Sales Tax on Newspapers and Magazines Ohio: Sales Tax Handbook

Ohio:

Are Newspapers and Magazines 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 newspapers and magazines in Ohio, including newspapers and periodicals. To learn more, see a full list of taxable and tax-exempt items in Ohio.

Newspapers
EXEMPT
In the state of Ohio, the newspapers are considered to be exempt if sold by subscription and delivered by mail or if they are distributed as a controlled circulation publication.
Periodicals
TAXABLE
In the state of Ohio, are considered to be exempt if distributed as a controlled circulation publication.

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Source: http://www.salestaxhandbook.com/ohio/sales-tax-taxability/newspapers-and-magazines