What is the difference between Planner and Team
A taxable sale includes any
transaction in which title or possession of tangible personal
property or the benefit of certain services is, or will be,
transferred or provided for a price. All retail sales are
subject to the tax unless they are specifically excepted or
exempted in sales tax law.
Is the charge for Internet service taxable?
The charges for Internet
service (on-line access to information stored in a computer)
for use in business are subject to Ohio sales or use tax. The
charges for Internet service for individuals are not subject
to Ohio sales or use tax.
Are delivery costs taxable?
Yes. Effective Aug. 1, 2003
delivery charges by a vendor for preparation and delivery to a
location designated by the consumer of tangible personal
property or a service, including transportation, shipping,
postage, handling, crating, and packing are taxable.
What if I need more space?
Sales tax is a "trust" tax
that is to be collected by all retailers and certain service
providers when they make taxable retail sales. It is called a
"trust" tax because the consumer has entrusted this tax to
retailers and certain service providers with the understanding
that it will be reported.
Do businesses need to be concerned with use tax?
A business is no different
than any other Ohio consumer when it comes to possible use tax
liability. For example, if a business buys a taxable item from
out-of-state, such as office equipment or supplies, the
business owes use tax. The tax must be paid to the seller.
Can I get a refund if I overpay my tax?
Anyone who overpays sales or
use tax may be entitled to a refund by applying to the Tax
Commissioner. In no case may applications be filed later than
four years from the date of the payment. All refund claims
must be filed using the proper form (ST-AR).
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