Ohio Sales Tax on Services Ohio: Sales Tax Handbook

Ohio:

Are 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 services in Ohio, including janitorial services and transportation services. To learn more, see a full list of taxable and tax-exempt items in Ohio.


Janitorial Services
TAXABLE
Sales of janitorial services are subject to sales tax in Ohio.

Transportation Services
TAXABLE
In the state of Ohio, transportation of any persons by aircraft or motor vehicle, with the exception of transportation by ambulance or transit bus, is not considered to be exempt. Charges which are made by delivery companies that are not making sales of any tangible personal property are usually considered to be exempt.



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Source: http://www.salestaxhandbook.com/ohio/sales-tax-taxability/services