Ohio: Sales Tax Handbook

Ohio:

Are Pollution Control Equipment 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 pollution control equipment in Ohio. To learn more, see a full list of taxable and tax-exempt items in Ohio.

General Pollution Control Equipment

TAXABLE

In the state of Ohio, the exemption applies to any materials or parts which are incorporated into a certified air, noise, or industrial water pollution control facility.

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