Ohio Sales Tax Guide

State sales and use tax plus county and transit-authority taxes

Statewide general taxYes

Primary returnUST-1 · 2026 due dates

Marketplace postureGross receipts plus deduction

Exemption formSTEC U

What people ask about Ohio sales tax

Start with the high-impact answers, then use the complete rule explorer for product-specific and long-tail research.

01Does Ohio have a statewide sales tax?

State sales and use tax plus county and transit-authority taxes Ohio local tax is built from county and transit-authority layers. In-state vendor sourcing and remote-seller destination sourcing can lead to different jurisdiction assignments.

02What sales tax rate and sourcing rules matter in Ohio?

The state rate is 5.75%, with county and transit additions. Correct sourcing and county/transit codes drive the UST-1 allocation.

03What Ohio sales tax return or form is used?

The principal repository-tracked return is UST-1. Paper eligibility is taxpayer-specific; electronic filing or a waiver may control.

04How are marketplace sales reported in Ohio?

Facilitated sales generally enter gross receipts and are removed through the state's designated deduction or exclusion workflow.

05What resale or exemption certificate applies in Ohio?

The repository tracks Sales and Use Tax Unit Exemption Certificate and supports generation from reviewed fields. Certificate validity still depends on the purchaser, seller, claimed use, dates, signatures, and any state-specific acceptance conditions.

06Does Ohio have a sales tax holiday?

Annual: the first Friday of August and the following Saturday and Sunday. 2026: 12:00 a.m. Friday, August 7 through 11:59 p.m. Sunday, August 9, 2026 (announced by the Governor May 1, 2026). By statute it does not apply in any year in which an expanded holiday is held under R.C. 5739.41 (as occurred in 2024 and 2025). None. Vendor participation is mandatory (holiday is set by law).

07What special sales tax rates or excise layers apply in Ohio?

No separately verified special-rate category is published in the current member-state register for this jurisdiction. Product-specific research observations remain available below.

08How can custom software tax treatment vary in Ohio?

The corpus contains 3 custom software observations and does not support one unconditional yes-or-no answer. It records 3 excluded from base. Representative condition-specific observations include: when software origin: custom; transfer method: electronic: excluded from base; when software origin: custom; transfer method: load and leave: excluded from base; when software origin: custom; transfer method: physical: excluded from base. Review the full records and cited authority for the exact product identity, transaction facts, effective date, and local treatment before use.

09How can digital audio tax treatment vary in Ohio?

The corpus contains 4 digital audio observations and does not support one unconditional yes-or-no answer. It records 1 excluded from base, 3 included in base. Representative condition-specific observations include: when use term: continued payment: included in base; when use term: non end user: excluded from base; when use term: permanent: included in base; when use term: temporary: included in base. Review the full records and cited authority for the exact product identity, transaction facts, effective date, and local treatment before use.

10What does the Ohio research say about prepared food?

The corpus contains one prepared food observation. The research observation says the observed treatment is included in base; with general rate lookup; local interaction: ordinary local stack; sourcing: destination; effective from 2026-05-01. Status: Research observation — independent review required. Confirm the cited authority and transaction facts before use.

How Ohio's system is organized

Ohio local tax is built from county and transit-authority layers. In-state vendor sourcing and remote-seller destination sourcing can lead to different jurisdiction assignments.

The headline rate is only the beginning

The state rate is 5.75%, with county and transit additions. Correct sourcing and county/transit codes drive the UST-1 allocation.

Why location data matters

Tax situs is a legal determination. Mailing city, ZIP code, county proximity, and geocoding are useful evidence, but none should silently substitute for the jurisdiction rule that controls the transaction.

Rules that can change the answer

Product identity should be established before a rate is selected. In Ohio, examples that deserve their own rule path include:

specified digital products and software can be taxable
manufacturing exemptions follow direct-use concepts
food for off-premises consumption is generally exempt

These are examples, not an exhaustive taxability matrix. Bundles, customer use, delivery method, exemptions, and effective dates can change the result.

Beyond three headline examples

The underlying research inventory contains 268 Ohio treatment records across 39 product families. The inventory includes effective-date, evidence, rate-class, local-interaction, and sourcing fields. Its breadth is not a claim that every observed treatment is active in production: unresolved or independently unreviewed records remain non-operative.

268treatment records

39product families

durable medical equipmenttelecommunicationsprosthetic devicesoftware maintenanceoral care productmobility equipment

Explore all 268 Ohio research recordsSearch treatment, rate, local, sourcing, evidence, and effective-date fields

Search this state's rule research

268 of 268 records shown

clothingordinary

Research observation — independent review required

Identity or conditions: garment subtype: essential clothing

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(1)

Matrix references: 20015

Streamlined Sales Tax state taxability matrix

clothingordinary

Research observation — independent review required

Identity or conditions: garment subtype: fur clothing

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(1)

Matrix references: 20050

Streamlined Sales Tax state taxability matrix

clothingordinary

Research observation — independent review required

Identity or conditions: garment subtype: general

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(1)

Matrix references: 20010

Streamlined Sales Tax state taxability matrix

clothing accessoryordinary

Research observation — independent review required

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(1)

Matrix references: 20020

Streamlined Sales Tax state taxability matrix

computerordinary

Research observation — independent review required

Identity or conditions: transfer method: physical

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(1)

Matrix references: 30100

Streamlined Sales Tax state taxability matrix

custom softwareno rate

Research observation — independent review required

Identity or conditions: software origin: custom; transfer method: electronic

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(3)(e), Ohio Admin. Code 5703-9-46(A)(2)(c) and 5703-9-46(B)(1)

Matrix references: 30025

Streamlined Sales Tax state taxability matrix

custom softwareno rate

Research observation — independent review required

Identity or conditions: software origin: custom; transfer method: load and leave

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(3)(e), Ohio Admin. Code 5703-9-46(A)(2)(c) and 5703-9-46(B)(1)

Matrix references: 30035

Streamlined Sales Tax state taxability matrix

custom softwareno rate

Research observation — independent review required

Identity or conditions: software origin: custom; transfer method: physical

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(3)(e), Ohio Admin. Code 5703-9-46(A)(2)(c) and 5703-9-46(B)(1)

Matrix references: 30015

Streamlined Sales Tax state taxability matrix

dietary supplementordinary

Research observation — independent review required

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(1) and 5739.01(CCC)(2)(b)

Matrix references: 40020

Streamlined Sales Tax state taxability matrix

digital audioordinary

Research observation — independent review required

Identity or conditions: use term: continued payment

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(12), R.C. 5739.01(OOO)

Matrix references: 31090

Streamlined Sales Tax state taxability matrix

digital audiono rate

Research observation — independent review required

Identity or conditions: use term: non end user

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Matrix references: 31095

Streamlined Sales Tax state taxability matrix

digital audioordinary

Research observation — independent review required

Identity or conditions: use term: permanent

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(12), R.C. 5739.01(OOO)

Matrix references: 31070

Streamlined Sales Tax state taxability matrix

digital audioordinary

Research observation — independent review required

Identity or conditions: use term: temporary

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(12), R.C. 5739.01(OOO)

Matrix references: 31080

Streamlined Sales Tax state taxability matrix

digital audio visualordinary

Research observation — independent review required

Identity or conditions: use term: continued payment

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(12), R.C. 5739.01(OOO)

Matrix references: 31060

Streamlined Sales Tax state taxability matrix

digital audio visualno rate

Research observation — independent review required

Identity or conditions: use term: non end user

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Matrix references: 31065

Streamlined Sales Tax state taxability matrix

digital audio visualordinary

Research observation — independent review required

Identity or conditions: use term: permanent

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(12), R.C. 5739.01(OOO)

Matrix references: 31040

Streamlined Sales Tax state taxability matrix

digital audio visualordinary

Research observation — independent review required

Identity or conditions: use term: temporary

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(12), R.C. 5739.01(OOO)

Matrix references: 31050

Streamlined Sales Tax state taxability matrix

digital bookordinary

Research observation — independent review required

Identity or conditions: use term: continued payment

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(12), R.C. 5739.01(OOO)

Matrix references: 31120

Streamlined Sales Tax state taxability matrix

digital bookno rate

Research observation — independent review required

Identity or conditions: use term: non end user

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Matrix references: 31125

Streamlined Sales Tax state taxability matrix

digital bookordinary

Research observation — independent review required

Identity or conditions: use term: permanent

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(12), R.C. 5739.01(OOO)

Matrix references: 31100

Streamlined Sales Tax state taxability matrix

digital bookordinary

Research observation — independent review required

Identity or conditions: use term: temporary

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(12), R.C. 5739.01(OOO)

Matrix references: 31110

Streamlined Sales Tax state taxability matrix

digital good otherno rate

Research observation — independent review required

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(3)(e) and (u)

Matrix references: 31000

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: breast pump; patient use scope: single patient; product form: component

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Matrix references: 52512

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: breast pump; payer: medicaid paid; prescription status: prescription; use location: home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Matrix references: 52510

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: breast pump; payer: medicaid paid; prescription status: prescription; use location: not home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Matrix references: 52504

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: breast pump; payer: medicaid reimbursed; prescription status: prescription; use location: home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Matrix references: 52511

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: breast pump; payer: medicaid reimbursed; prescription status: prescription; use location: not home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Matrix references: 52505

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: breast pump; payer: medicare paid; prescription status: prescription; use location: home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Matrix references: 52508

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: breast pump; payer: medicare paid; use location: not home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Matrix references: 52502

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: breast pump; payer: medicare reimbursed; prescription status: prescription; use location: home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Matrix references: 52509

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: breast pump; payer: medicare reimbursed; prescription status: prescription; use location: not home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Matrix references: 52503

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: breast pump; prescription status: nonprescription; use location: home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Matrix references: 52506

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: breast pump; prescription status: nonprescription; use location: not home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Matrix references: 52500

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: breast pump; prescription status: prescription; use location: home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Matrix references: 52507

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: breast pump; prescription status: prescription; use location: not home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Matrix references: 52501

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: breast pump kit; patient use scope: single patient; product form: component

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Matrix references: 52543

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: breast pump kit; payer: medicaid paid; prescription status: prescription; use location: home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Matrix references: 52541

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: breast pump kit; payer: medicaid paid; prescription status: prescription; use location: not home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Matrix references: 52535

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: breast pump kit; payer: medicaid reimbursed; prescription status: prescription; use location: home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Matrix references: 52542

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: breast pump kit; payer: medicaid reimbursed; prescription status: prescription; use location: not home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Matrix references: 52536

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: breast pump kit; payer: medicare paid; prescription status: prescription; use location: home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Matrix references: 52539

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: breast pump kit; payer: medicare paid; prescription status: prescription; use location: not home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Matrix references: 52532

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: breast pump kit; payer: medicare reimbursed; prescription status: prescription; use location: home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Matrix references: 52540

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: breast pump kit; payer: medicare reimbursed; prescription status: prescription; use location: not home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Matrix references: 52534

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: breast pump kit; prescription status: nonprescription; use location: home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Matrix references: 52537

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: breast pump kit; prescription status: nonprescription; use location: not home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Matrix references: 52530

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: breast pump kit; prescription status: prescription; use location: home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Matrix references: 52538

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: breast pump kit; prescription status: prescription; use location: not home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Matrix references: 52531

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: breast pump supplies; payer: medicaid paid; prescription status: prescription; use location: home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Matrix references: 52525

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: breast pump supplies; payer: medicaid paid; prescription status: prescription; use location: not home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Matrix references: 52519

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: breast pump supplies; payer: medicaid reimbursed; prescription status: prescription; use location: home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Matrix references: 52526

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: breast pump supplies; payer: medicaid reimbursed; prescription status: prescription; use location: not home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Matrix references: 52520

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: breast pump supplies; payer: medicare paid; prescription status: prescription; use location: home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Matrix references: 52523

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: breast pump supplies; payer: medicare paid; prescription status: prescription; use location: not home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Matrix references: 52517

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: breast pump supplies; payer: medicare reimbursed; prescription status: prescription; use location: home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Matrix references: 52524

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: breast pump supplies; payer: medicare reimbursed; prescription status: prescription; use location: not home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Matrix references: 52518

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: breast pump supplies; prescription status: nonprescription; use location: home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Matrix references: 52521

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: breast pump supplies; prescription status: nonprescription; use location: not home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Matrix references: 52515

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: breast pump supplies; prescription status: prescription; use location: home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Matrix references: 52522

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: breast pump supplies; prescription status: prescription; use location: not home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Matrix references: 52516

Streamlined Sales Tax state taxability matrix

durable medical equipmentno rate

Research observation — independent review required

Identity or conditions: equipment subtype: enteral feeding; payer: medicaid paid; prescription status: prescription; use location: home

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.02(B)(19)

Matrix references: 52470

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: enteral feeding; payer: medicaid paid; prescription status: prescription; use location: not home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(1), R.C. 5739.02(B)(19)

Matrix references: 52410

Streamlined Sales Tax state taxability matrix

durable medical equipmentno rate

Research observation — independent review required

Identity or conditions: equipment subtype: enteral feeding; payer: medicaid reimbursed; prescription status: prescription; use location: home

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.02(B)(19)

Matrix references: 52480

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: enteral feeding; payer: medicaid reimbursed; prescription status: prescription; use location: not home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(1), R.C. 5739.02(B)(19)

Matrix references: 52420

Streamlined Sales Tax state taxability matrix

durable medical equipmentno rate

Research observation — independent review required

Identity or conditions: equipment subtype: enteral feeding; payer: medicare paid; prescription status: prescription; use location: home

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.02(B)(19)

Matrix references: 52450

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: enteral feeding; payer: medicare paid; prescription status: prescription; use location: not home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(1), R.C. 5739.02(B)(19)

Matrix references: 52390

Streamlined Sales Tax state taxability matrix

durable medical equipmentno rate

Research observation — independent review required

Identity or conditions: equipment subtype: enteral feeding; payer: medicare reimbursed; prescription status: prescription; use location: home

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.02(B)(19)

Matrix references: 52460

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: enteral feeding; payer: medicare reimbursed; prescription status: prescription; use location: not home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(1), R.C. 5739.02(B)(19)

Matrix references: 52400

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: enteral feeding; prescription status: nonprescription; use location: home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(1), R.C. 5739.02(B)(19)

Matrix references: 52430

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: enteral feeding; prescription status: nonprescription; use location: not home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(1), R.C. 5739.02(B)(19)

Matrix references: 52370

Streamlined Sales Tax state taxability matrix

durable medical equipmentno rate

Research observation — independent review required

Identity or conditions: equipment subtype: enteral feeding; prescription status: prescription; use location: home

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.02(B)(19)

Matrix references: 52440

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: enteral feeding; prescription status: prescription; use location: not home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(1), R.C. 5739.02(B)(19)

Matrix references: 52380

Streamlined Sales Tax state taxability matrix

durable medical equipmentno rate

Research observation — independent review required

Identity or conditions: equipment subtype: general; patient use scope: single patient; product form: component

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: Only if the durable medical equipment itself is exempt

Matrix references: 52490

Streamlined Sales Tax state taxability matrix

durable medical equipmentno rate

Research observation — independent review required

Identity or conditions: equipment subtype: general; payer: medicaid paid; prescription status: prescription; use location: home

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.02(B)(19)

Matrix references: 52110

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: general; payer: medicaid paid; prescription status: prescription; use location: not home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(1), R.C. 5739.02(B)(19)

Matrix references: 52050

Streamlined Sales Tax state taxability matrix

durable medical equipmentno rate

Research observation — independent review required

Identity or conditions: equipment subtype: general; payer: medicaid reimbursed; prescription status: prescription; use location: home

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.02(B)(19)

Matrix references: 52120

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: general; payer: medicaid reimbursed; prescription status: prescription; use location: not home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(1), R.C. 5739.02(B)(19)

Matrix references: 52060

Streamlined Sales Tax state taxability matrix

durable medical equipmentno rate

Research observation — independent review required

Identity or conditions: equipment subtype: general; payer: medicare paid; prescription status: prescription; use location: home

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.02(B)(19)

Matrix references: 52090

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: general; payer: medicare paid; prescription status: prescription; use location: not home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(1), R.C. 5739.02(B)(19)

Matrix references: 52030

Streamlined Sales Tax state taxability matrix

durable medical equipmentno rate

Research observation — independent review required

Identity or conditions: equipment subtype: general; payer: medicare reimbursed; prescription status: prescription; use location: home

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.02(B)(19)

Matrix references: 52100

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: general; payer: medicare reimbursed; prescription status: prescription; use location: not home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(1), R.C. 5739.02(B)(19)

Matrix references: 52040

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: general; prescription status: nonprescription; use location: home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(1), R.C. 5739.02(B)(19)

Matrix references: 52070

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: general; prescription status: nonprescription; use location: not home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(1), R.C. 5739.02(B)(19)

Matrix references: 52010

Streamlined Sales Tax state taxability matrix

durable medical equipmentno rate

Research observation — independent review required

Identity or conditions: equipment subtype: general; prescription status: prescription; use location: home

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.02(B)(19)

Matrix references: 52080

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: general; prescription status: prescription; use location: not home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(1), R.C. 5739.02(B)(19)

Matrix references: 52020

Streamlined Sales Tax state taxability matrix

durable medical equipmentno rate

Research observation — independent review required

Identity or conditions: equipment subtype: kidney dialysis; payer: medicaid paid; prescription status: prescription; use location: home

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.02(B)(19)

Matrix references: 52350

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: kidney dialysis; payer: medicaid paid; prescription status: prescription; use location: not home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(1), R.C. 5739.02(B)(19)

Matrix references: 52290

Streamlined Sales Tax state taxability matrix

durable medical equipmentno rate

Research observation — independent review required

Identity or conditions: equipment subtype: kidney dialysis; payer: medicaid reimbursed; prescription status: prescription; use location: home

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.02(B)(19)

Matrix references: 52360

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: kidney dialysis; payer: medicaid reimbursed; prescription status: prescription; use location: not home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(1), R.C. 5739.02(B)(19)

Matrix references: 52300

Streamlined Sales Tax state taxability matrix

durable medical equipmentno rate

Research observation — independent review required

Identity or conditions: equipment subtype: kidney dialysis; payer: medicare paid; prescription status: prescription; use location: home

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.02(B)(19)

Matrix references: 52330

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: kidney dialysis; payer: medicare paid; prescription status: prescription; use location: not home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(1), R.C. 5739.02(B)(19)

Matrix references: 52270

Streamlined Sales Tax state taxability matrix

durable medical equipmentno rate

Research observation — independent review required

Identity or conditions: equipment subtype: kidney dialysis; payer: medicare reimbursed; prescription status: prescription; use location: home

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.02(B)(19)

Matrix references: 52340

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: kidney dialysis; payer: medicare reimbursed; prescription status: prescription; use location: not home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(1), R.C. 5739.02(B)(19)

Matrix references: 52280

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: kidney dialysis; prescription status: nonprescription; use location: home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01 (B)(1)

Matrix references: 52310

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: kidney dialysis; prescription status: nonprescription; use location: not home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(1), R.C. 5739.02(B)(19)

Matrix references: 52250

Streamlined Sales Tax state taxability matrix

durable medical equipmentno rate

Research observation — independent review required

Identity or conditions: equipment subtype: kidney dialysis; prescription status: prescription; use location: home

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.02(B)(19)

Matrix references: 52320

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: kidney dialysis; prescription status: prescription; use location: not home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(1), R.C. 5739.02(B)(19)

Matrix references: 52260

Streamlined Sales Tax state taxability matrix

durable medical equipmentno rate

Research observation — independent review required

Identity or conditions: equipment subtype: oxygen delivery; payer: medicaid paid; prescription status: prescription; use location: home

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.02(B)(19)

Matrix references: 52230

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: oxygen delivery; payer: medicaid paid; prescription status: prescription; use location: not home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.02(B)(18).

Matrix references: 52170

Streamlined Sales Tax state taxability matrix

durable medical equipmentno rate

Research observation — independent review required

Identity or conditions: equipment subtype: oxygen delivery; payer: medicaid reimbursed; prescription status: prescription; use location: home

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.02(B)(19)

Matrix references: 52240

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: oxygen delivery; payer: medicaid reimbursed; prescription status: prescription; use location: not home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.02(B)(18).

Matrix references: 52180

Streamlined Sales Tax state taxability matrix

durable medical equipmentno rate

Research observation — independent review required

Identity or conditions: equipment subtype: oxygen delivery; payer: medicare paid; prescription status: prescription; use location: home

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.02(B)(19)

Matrix references: 52210

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: oxygen delivery; payer: medicare paid; prescription status: prescription; use location: not home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.02(B)(18).

Matrix references: 52150

Streamlined Sales Tax state taxability matrix

durable medical equipmentno rate

Research observation — independent review required

Identity or conditions: equipment subtype: oxygen delivery; payer: medicare reimbursed; prescription status: prescription; use location: home

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.02(B)(19)

Matrix references: 52220

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: oxygen delivery; payer: medicare reimbursed; prescription status: prescription; use location: not home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.02(B)(18).

Matrix references: 52160

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: oxygen delivery; prescription status: nonprescription; use location: home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(1)

Matrix references: 52190

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: oxygen delivery; prescription status: nonprescription; use location: not home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.02(B)(18).

Matrix references: 52130

Streamlined Sales Tax state taxability matrix

durable medical equipmentno rate

Research observation — independent review required

Identity or conditions: equipment subtype: oxygen delivery; prescription status: prescription; use location: home

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.02(B)(19)

Matrix references: 52200

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: oxygen delivery; prescription status: prescription; use location: not home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.02(B)(18).

Matrix references: 52140

Streamlined Sales Tax state taxability matrix

firearm safety deviceordinary

Research observation — independent review required

Identity or conditions: device function: locking safety

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(1)

Matrix references: 70010

Streamlined Sales Tax state taxability matrix

firearm safety deviceordinary

Research observation — independent review required

Identity or conditions: device function: storage enclosure

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(1)

Matrix references: 70011

Streamlined Sales Tax state taxability matrix

general tangible personal propertyordinary

Research observation — independent review required

Identity or conditions: device function: display enclosure

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(1)

Matrix references: 70012, 70013

Streamlined Sales Tax state taxability matrix

general tangible personal propertyordinary

Research observation — independent review required

Identity or conditions: device function: storage enclosure

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(1)

Matrix references: 70014

Streamlined Sales Tax state taxability matrix

handlingordinary

Research observation — independent review required

Identity or conditions: delivery context: direct mail

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(H)(1)(a)(iv)

Matrix references: 11020

Streamlined Sales Tax state taxability matrix

handlingordinary

Research observation — independent review required

Identity or conditions: delivery context: general

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(H)(1)(a)(iv)

Matrix references: 11000

Streamlined Sales Tax state taxability matrix

hygiene productordinary

Research observation — independent review required

Identity or conditions: drug status: meets drug definition; intended user: human; prescription status: nonprescription

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(1)

Matrix references: 51171

Streamlined Sales Tax state taxability matrix

hygiene productordinary

Research observation — independent review required

Identity or conditions: drug status: meets drug definition; intended user: human; prescription status: prescription

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(1)

Matrix references: 51172

Streamlined Sales Tax state taxability matrix

hygiene productordinary

Research observation — independent review required

Identity or conditions: intended user: animal

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(1)

Matrix references: 51180

Streamlined Sales Tax state taxability matrix

hygiene productordinary

Research observation — independent review required

Identity or conditions: intended user: human

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(1)

Matrix references: 51170

Streamlined Sales Tax state taxability matrix

installation serviceordinary

Research observation — independent review required

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(H)(1)(a)(v)

Matrix references: 10040

Streamlined Sales Tax state taxability matrix

insulinordinary

Research observation — independent review required

Identity or conditions: intended user: animal; prescription status: nonprescription

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(1)

Matrix references: 51070

Streamlined Sales Tax state taxability matrix

insulinordinary

Research observation — independent review required

Identity or conditions: intended user: animal; prescription status: prescription

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(1)

Matrix references: 51080

Streamlined Sales Tax state taxability matrix

insulinno rate

Research observation — independent review required

Identity or conditions: intended user: human; prescription status: nonprescription

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.02(B)(18)

Matrix references: 51050

Streamlined Sales Tax state taxability matrix

insulinno rate

Research observation — independent review required

Identity or conditions: intended user: human; prescription status: prescription

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.02(B)(18)

Matrix references: 51060

Streamlined Sales Tax state taxability matrix

medical oxygenordinary

Research observation — independent review required

Identity or conditions: intended user: animal; prescription status: nonprescription

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(1)

Matrix references: 51110

Streamlined Sales Tax state taxability matrix

medical oxygenordinary

Research observation — independent review required

Identity or conditions: intended user: animal; prescription status: prescription

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(1)

Matrix references: 51120

Streamlined Sales Tax state taxability matrix

medical oxygenordinary

Research observation — independent review required

Identity or conditions: intended user: human; prescription status: nonprescription

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(1)

Matrix references: 51090

Streamlined Sales Tax state taxability matrix

medical oxygenno rate

Research observation — independent review required

Identity or conditions: intended user: human; prescription status: prescription

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.02(B)(18)

Matrix references: 51100

Streamlined Sales Tax state taxability matrix

menstrual productno rate

Research observation — independent review required

Identity or conditions: menstrual form: collection device

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.02(B)(48); R.C. 5739.01(RR)

Matrix references: 51175

Streamlined Sales Tax state taxability matrix

menstrual productno rate

Research observation — independent review required

Identity or conditions: menstrual form: marketed clothing

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.02(B)(48), R.C. 5739.01(RR)(1)

Matrix references: 51177

Streamlined Sales Tax state taxability matrix

menstrual productno rate

Research observation — independent review required

Identity or conditions: menstrual form: period underwear

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.02(B)(48), R.C. 5739.01(RR)(1)

Matrix references: 51176

Streamlined Sales Tax state taxability matrix

mobility equipmentno rate

Research observation — independent review required

Identity or conditions: payer: medicaid paid; prescription status: prescription

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.02(B)(19)

Matrix references: 53050

Streamlined Sales Tax state taxability matrix

mobility equipmentno rate

Research observation — independent review required

Identity or conditions: payer: medicaid reimbursed; prescription status: prescription

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.02(B)(19)

Matrix references: 53060

Streamlined Sales Tax state taxability matrix

mobility equipmentno rate

Research observation — independent review required

Identity or conditions: payer: medicare paid; prescription status: prescription

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.02(B)(19)

Matrix references: 53030

Streamlined Sales Tax state taxability matrix

mobility equipmentno rate

Research observation — independent review required

Identity or conditions: payer: medicare reimbursed; prescription status: prescription

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.02(B)(19)

Matrix references: 53040

Streamlined Sales Tax state taxability matrix

mobility equipmentordinary

Research observation — independent review required

Identity or conditions: prescription status: nonprescription

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(1)

Matrix references: 53010

Streamlined Sales Tax state taxability matrix

mobility equipmentno rate

Research observation — independent review required

Identity or conditions: prescription status: prescription

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.02(B)(19)

Matrix references: 53020

Streamlined Sales Tax state taxability matrix

nonprescription drug animalordinary

Research observation — independent review required

Identity or conditions: intended user: animal; prescription status: nonprescription

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(1)

Matrix references: 51030

Streamlined Sales Tax state taxability matrix

nonprescription drug animalordinary

Research observation — independent review required

Identity or conditions: intended user: animal; sale context: free sample

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(1)

Matrix references: 51260

Streamlined Sales Tax state taxability matrix

nonprescription drug humanordinary

Research observation — independent review required

Identity or conditions: intended user: human; prescription status: nonprescription

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(1)

Matrix references: 51010

Streamlined Sales Tax state taxability matrix

nonprescription drug humanordinary

Research observation — independent review required

Identity or conditions: intended user: human; sale context: free sample

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(1)

Matrix references: 51240

Streamlined Sales Tax state taxability matrix

oral care productordinary

Research observation — independent review required

Identity or conditions: drug status: not otc drug; intended user: human; prescription status: nonprescription; sale context: individual

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C.5739.01(B)(1)

Matrix references: 51340

Streamlined Sales Tax state taxability matrix

oral care productordinary

Research observation — independent review required

Identity or conditions: drug status: not otc drug; intended user: human; prescription status: prescription; sale context: individual

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(1)

Matrix references: 51345

Streamlined Sales Tax state taxability matrix

oral care productordinary

Research observation — independent review required

Identity or conditions: drug status: not otc drug; intended user: human; sale context: non individual

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(1)

Matrix references: 51550

Streamlined Sales Tax state taxability matrix

oral care productordinary

Research observation — independent review required

Identity or conditions: drug status: otc drug; intended user: human; prescription status: nonprescription; sale context: individual

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C.5739.01(B)(1)

Matrix references: 51320

Streamlined Sales Tax state taxability matrix

oral care productordinary

Research observation — independent review required

Identity or conditions: drug status: otc drug; intended user: human; prescription status: prescription; sale context: individual

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C.5739.01(B)(1); R.C.5739.01(DDD)

Matrix references: 51325

Streamlined Sales Tax state taxability matrix

oral care productordinary

Research observation — independent review required

Identity or conditions: drug status: otc drug; intended user: human; sale context: non individual

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(1)

Matrix references: 51330

Streamlined Sales Tax state taxability matrix

oral care productordinary

Research observation — independent review required

Identity or conditions: intended user: human; prescription status: nonprescription; sale context: individual

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C.5739.01(B)(1)

Matrix references: 51300

Streamlined Sales Tax state taxability matrix

oral care productno rate

Research observation — independent review required

Identity or conditions: intended user: human; prescription status: prescription; sale context: individual

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C.5739.01(DDD)

Matrix references: 51305

Streamlined Sales Tax state taxability matrix

oral care productordinary

Research observation — independent review required

Identity or conditions: intended user: human; sale context: non individual

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C.5739.01(B)(1)

Matrix references: 51310

Streamlined Sales Tax state taxability matrix

otc drug animalordinary

Research observation — independent review required

Identity or conditions: intended user: animal; prescription status: nonprescription

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(1)

Matrix references: 51150

Streamlined Sales Tax state taxability matrix

otc drug animalordinary

Research observation — independent review required

Identity or conditions: intended user: animal; prescription status: prescription

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(1)

Matrix references: 51160

Streamlined Sales Tax state taxability matrix

otc drug animalordinary

Research observation — independent review required

Identity or conditions: intended user: animal; sale context: veterinary facility

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(1)

Matrix references: 51210

Streamlined Sales Tax state taxability matrix

otc drug humanordinary

Research observation — independent review required

Identity or conditions: intended user: human; prescription status: nonprescription

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(1); Information Release 2010-03

Matrix references: 51130

Streamlined Sales Tax state taxability matrix

otc drug humanordinary

Research observation — independent review required

Identity or conditions: intended user: human; prescription status: prescription

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(1)

Matrix references: 51140

Streamlined Sales Tax state taxability matrix

otc drug humanordinary

Research observation — independent review required

Identity or conditions: intended user: human; sale context: hospital

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(1)

Matrix references: 51190

Streamlined Sales Tax state taxability matrix

otc drug humanordinary

Research observation — independent review required

Identity or conditions: intended user: human; sale context: medical facility

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(1)

Matrix references: 51195

Streamlined Sales Tax state taxability matrix

prepared foodordinary

Research observation — independent review required

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: Ohio Const. Article XII, § 3, and R.C. 5739.02(B)(2)

Matrix references: 41000

Streamlined Sales Tax state taxability matrix

prescription drug animalordinary

Research observation — independent review required

Identity or conditions: intended user: animal; prescription status: prescription

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(1)

Matrix references: 51040

Streamlined Sales Tax state taxability matrix

prescription drug animalordinary

Research observation — independent review required

Identity or conditions: intended user: animal; sale context: free sample

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(1)

Matrix references: 51270

Streamlined Sales Tax state taxability matrix

prescription drug animalordinary

Research observation — independent review required

Identity or conditions: intended user: animal; sale context: veterinary facility

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(1)

Matrix references: 51220

Streamlined Sales Tax state taxability matrix

prescription drug humanno rate

Research observation — independent review required

Identity or conditions: intended user: human; prescription status: prescription

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.02(B)(18)

Matrix references: 51020

Streamlined Sales Tax state taxability matrix

prescription drug humanno rate

Research observation — independent review required

Identity or conditions: intended user: human; sale context: free sample

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(18) and 5741.02(C)(7)

Matrix references: 51250

Streamlined Sales Tax state taxability matrix

prescription drug humanno rate

Research observation — independent review required

Identity or conditions: intended user: human; sale context: hospital

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(18)

Matrix references: 51200

Streamlined Sales Tax state taxability matrix

prescription drug humanno rate

Research observation — independent review required

Identity or conditions: intended user: human; sale context: medical facility

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(18)

Matrix references: 51205

Streamlined Sales Tax state taxability matrix

prewritten softwareordinary

Research observation — independent review required

Identity or conditions: software origin: prewritten; transfer method: electronic

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(1)

Matrix references: 30050

Streamlined Sales Tax state taxability matrix

prewritten softwareordinary

Research observation — independent review required

Identity or conditions: software origin: prewritten; transfer method: load and leave

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(1)

Matrix references: 30060

Streamlined Sales Tax state taxability matrix

prewritten softwareordinary

Research observation — independent review required

Identity or conditions: software origin: prewritten; transfer method: physical

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(1)

Matrix references: 30040

Streamlined Sales Tax state taxability matrix

prosthetic deviceno rate

Research observation — independent review required

Identity or conditions: equipment subtype: contact lenses; payer: medicaid paid; prescription status: prescription

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(1), R.C. 5739.02(B)(19), R.C. 5739.01(HHH)

Matrix references: 54170

Streamlined Sales Tax state taxability matrix

prosthetic deviceno rate

Research observation — independent review required

Identity or conditions: equipment subtype: contact lenses; payer: medicaid reimbursed; prescription status: prescription

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(1), R.C. 5739.02(B)(19), R.C. 5739.01(HHH)

Matrix references: 54180

Streamlined Sales Tax state taxability matrix

prosthetic deviceno rate

Research observation — independent review required

Identity or conditions: equipment subtype: contact lenses; payer: medicare paid; prescription status: prescription

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(1), R.C. 5739.02(B)(19), R.C. 5739.01(HHH)

Matrix references: 54150

Streamlined Sales Tax state taxability matrix

prosthetic deviceno rate

Research observation — independent review required

Identity or conditions: equipment subtype: contact lenses; payer: medicare reimbursed; prescription status: prescription

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(1), R.C. 5739.02(B)(19), R.C. 5739.01(HHH)

Matrix references: 54160

Streamlined Sales Tax state taxability matrix

prosthetic deviceordinary

Research observation — independent review required

Identity or conditions: equipment subtype: contact lenses; prescription status: nonprescription

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(1), R.C. 5739.02(B)(19), R.C. 5739.01(HHH)

Matrix references: 54130

Streamlined Sales Tax state taxability matrix

prosthetic deviceno rate

Research observation — independent review required

Identity or conditions: equipment subtype: contact lenses; prescription status: prescription

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(1), R.C. 5739.02(B)(19), R.C. 5739.01(HHH)

Matrix references: 54140

Streamlined Sales Tax state taxability matrix

prosthetic deviceno rate

Research observation — independent review required

Identity or conditions: equipment subtype: corrective eyeglasses; payer: medicaid paid; prescription status: prescription

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(1), R.C. 5739.02(B)(19), R.C. 5739.01(HHH)

Matrix references: 54110

Streamlined Sales Tax state taxability matrix

prosthetic deviceno rate

Research observation — independent review required

Identity or conditions: equipment subtype: corrective eyeglasses; payer: medicaid reimbursed; prescription status: prescription

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(1), R.C. 5739.02(B)(19), R.C. 5739.01(HHH)

Matrix references: 54120

Streamlined Sales Tax state taxability matrix

prosthetic deviceno rate

Research observation — independent review required

Identity or conditions: equipment subtype: corrective eyeglasses; payer: medicare paid; prescription status: prescription

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(1), R.C. 5739.02(B)(19), R.C. 5739.01(HHH)

Matrix references: 54090

Streamlined Sales Tax state taxability matrix

prosthetic deviceno rate

Research observation — independent review required

Identity or conditions: equipment subtype: corrective eyeglasses; payer: medicare reimbursed; prescription status: prescription

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(1), R.C. 5739.02(B)(19), R.C. 5739.01(HHH)

Matrix references: 54100

Streamlined Sales Tax state taxability matrix

prosthetic deviceordinary

Research observation — independent review required

Identity or conditions: equipment subtype: corrective eyeglasses; prescription status: nonprescription

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(1), R.C. 5739.02(B)(19), R.C. 5739.01(HHH)

Matrix references: 54070

Streamlined Sales Tax state taxability matrix

prosthetic deviceno rate

Research observation — independent review required

Identity or conditions: equipment subtype: corrective eyeglasses; prescription status: prescription

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(1), R.C. 5739.02(B)(19), R.C. 5739.01(HHH)

Matrix references: 54080

Streamlined Sales Tax state taxability matrix

prosthetic deviceordinary

Research observation — independent review required

Identity or conditions: equipment subtype: dental prosthesis; payer: medicaid paid; prescription status: prescription

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(1), R.C. 5739.02(B)(19), R.C. 5739.01(HHH)

Matrix references: 54290

Streamlined Sales Tax state taxability matrix

prosthetic deviceordinary

Research observation — independent review required

Identity or conditions: equipment subtype: dental prosthesis; payer: medicaid reimbursed; prescription status: prescription

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(1), R.C. 5739.02(B)(19), R.C. 5739.01(HHH)

Matrix references: 54300

Streamlined Sales Tax state taxability matrix

prosthetic deviceordinary

Research observation — independent review required

Identity or conditions: equipment subtype: dental prosthesis; payer: medicare paid; prescription status: prescription

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(1), R.C. 5739.02(B)(19), R.C. 5739.01(HHH)

Matrix references: 54270

Streamlined Sales Tax state taxability matrix

prosthetic deviceordinary

Research observation — independent review required

Identity or conditions: equipment subtype: dental prosthesis; payer: medicare reimbursed; prescription status: prescription

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(1), R.C. 5739.02(B)(19), R.C. 5739.01(HHH)

Matrix references: 54280

Streamlined Sales Tax state taxability matrix

prosthetic deviceordinary

Research observation — independent review required

Identity or conditions: equipment subtype: dental prosthesis; prescription status: nonprescription

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(1), R.C. 5739.02(B)(19), R.C. 5739.01(HHH)

Matrix references: 54250

Streamlined Sales Tax state taxability matrix

prosthetic deviceordinary

Research observation — independent review required

Identity or conditions: equipment subtype: dental prosthesis; prescription status: prescription

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(1), R.C. 5739.02(B)(19), R.C. 5739.01(HHH)

Matrix references: 54260

Streamlined Sales Tax state taxability matrix

prosthetic deviceno rate

Research observation — independent review required

Identity or conditions: equipment subtype: general; payer: medicaid paid; prescription status: prescription

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.02(B)(19)

Matrix references: 54050

Streamlined Sales Tax state taxability matrix

prosthetic deviceno rate

Research observation — independent review required

Identity or conditions: equipment subtype: general; payer: medicaid reimbursed; prescription status: prescription

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.02(B)(19)

Matrix references: 54060

Streamlined Sales Tax state taxability matrix

prosthetic deviceno rate

Research observation — independent review required

Identity or conditions: equipment subtype: general; payer: medicare paid; prescription status: prescription

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.02(B)(19)

Matrix references: 54030

Streamlined Sales Tax state taxability matrix

prosthetic deviceno rate

Research observation — independent review required

Identity or conditions: equipment subtype: general; payer: medicare reimbursed; prescription status: prescription

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.02(B)(19)

Matrix references: 54040

Streamlined Sales Tax state taxability matrix

prosthetic deviceordinary

Research observation — independent review required

Identity or conditions: equipment subtype: general; prescription status: nonprescription

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(1)

Matrix references: 54010

Streamlined Sales Tax state taxability matrix

prosthetic deviceno rate

Research observation — independent review required

Identity or conditions: equipment subtype: general; prescription status: prescription

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.02(B)(19)

Matrix references: 54020

Streamlined Sales Tax state taxability matrix

prosthetic deviceno rate

Research observation — independent review required

Identity or conditions: equipment subtype: hearing aid; payer: medicaid paid; prescription status: prescription

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.02(B)(19)

Matrix references: 54230

Streamlined Sales Tax state taxability matrix

prosthetic deviceno rate

Research observation — independent review required

Identity or conditions: equipment subtype: hearing aid; payer: medicaid reimbursed; prescription status: prescription

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.02(B)(19)

Matrix references: 54240

Streamlined Sales Tax state taxability matrix

prosthetic deviceno rate

Research observation — independent review required

Identity or conditions: equipment subtype: hearing aid; payer: medicare paid; prescription status: prescription

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.02(B)(19)

Matrix references: 54210

Streamlined Sales Tax state taxability matrix

prosthetic deviceno rate

Research observation — independent review required

Identity or conditions: equipment subtype: hearing aid; payer: medicare reimbursed; prescription status: prescription

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.02(B)(19)

Matrix references: 54220

Streamlined Sales Tax state taxability matrix

prosthetic deviceordinary

Research observation — independent review required

Identity or conditions: equipment subtype: hearing aid; prescription status: nonprescription

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(1), R.C. 5739.02(B)(19)

Matrix references: 54190

Streamlined Sales Tax state taxability matrix

prosthetic deviceno rate

Research observation — independent review required

Identity or conditions: equipment subtype: hearing aid; prescription status: prescription

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.02(B)(19)

Matrix references: 54200

Streamlined Sales Tax state taxability matrix

protective equipmentordinary

Research observation — independent review required

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(1)

Matrix references: 20030

Streamlined Sales Tax state taxability matrix

sale price adjustmentordinary

Research observation — independent review required

Identity or conditions: adjustment kind: manufacturer coupon

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(H)(1)(c)(i)

Matrix references: 10090

Streamlined Sales Tax state taxability matrix

sale price adjustmentordinary

Research observation — independent review required

Identity or conditions: adjustment kind: manufacturer rebate motor vehicle

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(H)(1)(c)(i)

Matrix references: 10085

Streamlined Sales Tax state taxability matrix

sale price adjustmentno rate

Research observation — independent review required

Identity or conditions: adjustment kind: third party reimbursed discount

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(H)(1)(c)(iv)

Matrix references: 10080

Streamlined Sales Tax state taxability matrix

sale price adjustmentordinary

Research observation — independent review required

Identity or conditions: adjustment kind: trade in

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(H)(1)(a)(vi)

Matrix references: 10060

Streamlined Sales Tax state taxability matrix

serviceordinary

Research observation — independent review required

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(H)(1)(a)(iii)

Matrix references: 10010

Streamlined Sales Tax state taxability matrix

shippingordinary

Research observation — independent review required

Identity or conditions: delivery component: combined; delivery context: general

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(H)(1)(a)(iv)

Matrix references: 11010

Streamlined Sales Tax state taxability matrix

shippingordinary

Research observation — independent review required

Identity or conditions: delivery component: postage; delivery context: direct mail

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(H)(1)(a)(iv)

Matrix references: 11022

Streamlined Sales Tax state taxability matrix

shippingordinary

Research observation — independent review required

Identity or conditions: delivery component: transportation shipping; delivery context: direct mail

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(H)(1)(a)(iv)

Matrix references: 11021

Streamlined Sales Tax state taxability matrix

soft drinkordinary

Research observation — independent review required

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(CCC)(2)(c)

Matrix references: 40050

Streamlined Sales Tax state taxability matrix

software maintenanceno rate

Research observation — independent review required

Identity or conditions: contract requirement: mandatory; software origin: custom; transfer method: electronic

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(3)(e), Ohio Admin. Code 5703-9-46(A)(2)(c) and 5703-9-46(B)(1)

Matrix references: 30240

Streamlined Sales Tax state taxability matrix

software maintenanceno rate

Research observation — independent review required

Identity or conditions: contract requirement: mandatory; software origin: custom; transfer method: load and leave

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(3)(e), Ohio Admin. Code 5703-9-46(A)(2)(c) and 5703-9-46(B)(1)

Matrix references: 30250

Streamlined Sales Tax state taxability matrix

software maintenanceno rate

Research observation — independent review required

Identity or conditions: contract requirement: mandatory; software origin: custom; transfer method: physical

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(3)(e), Ohio Admin. Code 5703-9-46(A)(2)(c) and 5703-9-46(B)(1)

Matrix references: 30230

Streamlined Sales Tax state taxability matrix

software maintenanceordinary

Research observation — independent review required

Identity or conditions: contract requirement: mandatory; software origin: prewritten; transfer method: electronic

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: Ohio Admin. Code 5703-9-59

Matrix references: 30210

Streamlined Sales Tax state taxability matrix

software maintenanceordinary

Research observation — independent review required

Identity or conditions: contract requirement: mandatory; software origin: prewritten; transfer method: load and leave

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: Ohio Admin. Code 5703-9-59

Matrix references: 30220

Streamlined Sales Tax state taxability matrix

software maintenanceordinary

Research observation — independent review required

Identity or conditions: contract requirement: mandatory; software origin: prewritten; transfer method: physical

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: Ohio Admin. Code 5703-9-59

Matrix references: 30200

Streamlined Sales Tax state taxability matrix

software maintenanceno rate

Research observation — independent review required

Identity or conditions: contract requirement: optional; maintenance content: both; software origin: custom; transfer method: electronic

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(3)(e), Ohio Admin. Code 5703-9-46(A)(2)(c) and 5703-9-46(B)(1)

Matrix references: 30380

Streamlined Sales Tax state taxability matrix

software maintenanceno rate

Research observation — independent review required

Identity or conditions: contract requirement: optional; maintenance content: both; software origin: custom; transfer method: load and leave

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(3)(e), Ohio Admin. Code 5703-9-46(A)(2)(c) and 5703-9-46(B)(1)

Matrix references: 30390

Streamlined Sales Tax state taxability matrix

software maintenanceno rate

Research observation — independent review required

Identity or conditions: contract requirement: optional; maintenance content: both; software origin: custom; transfer method: physical

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(3)(e), Ohio Admin. Code 5703-9-46(A)(2)(c) and 5703-9-46(B)(1)

Matrix references: 30370

Streamlined Sales Tax state taxability matrix

software maintenanceamount aware

Research observation — independent review required

Identity or conditions: contract requirement: optional; maintenance content: both; software origin: prewritten; transfer method: electronic

Treatment: percentage split
Rate application: amount aware required
Rate class: amount aware
Taxable percentage: 10000%
Exempt percentage: 0%
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: Ohio Admin. Code 5703-9-59

Matrix references: 30410

Streamlined Sales Tax state taxability matrix

software maintenanceamount aware

Research observation — independent review required

Identity or conditions: contract requirement: optional; maintenance content: both; software origin: prewritten; transfer method: load and leave

Treatment: percentage split
Rate application: amount aware required
Rate class: amount aware
Taxable percentage: 10000%
Exempt percentage: 0%
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: Ohio Admin. Code 5703-9-59

Matrix references: 30420

Streamlined Sales Tax state taxability matrix

software maintenanceamount aware

Research observation — independent review required

Identity or conditions: contract requirement: optional; maintenance content: both; software origin: prewritten; transfer method: physical

Treatment: percentage split
Rate application: amount aware required
Rate class: amount aware
Taxable percentage: 10000%
Exempt percentage: 0%
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: Ohio Admin. Code 5703-9-59

Matrix references: 30400

Streamlined Sales Tax state taxability matrix

software maintenanceno rate

Research observation — independent review required

Identity or conditions: contract requirement: optional; maintenance content: support; software origin: custom; transfer method: physical

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(3)(e), Ohio Admin. Code 5703-9-46(A)(2)(c) and 5703-9-46(B)(1)

Matrix references: 30360

Streamlined Sales Tax state taxability matrix

software maintenanceno rate

Research observation — independent review required

Identity or conditions: contract requirement: optional; maintenance content: support; software origin: prewritten; transfer method: physical

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: 100

Matrix references: 30430

Streamlined Sales Tax state taxability matrix

software maintenanceno rate

Research observation — independent review required

Identity or conditions: contract requirement: optional; maintenance content: updates; software origin: custom; transfer method: electronic

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(3)(e), Ohio Admin. Code 5703-9-46(A)(2)(c) and 5703-9-46(B)(1)

Matrix references: 30340

Streamlined Sales Tax state taxability matrix

software maintenanceno rate

Research observation — independent review required

Identity or conditions: contract requirement: optional; maintenance content: updates; software origin: custom; transfer method: load and leave

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(3)(e), Ohio Admin. Code 5703-9-46(A)(2)(c) and 5703-9-46(B)(1)

Matrix references: 30350

Streamlined Sales Tax state taxability matrix

software maintenanceno rate

Research observation — independent review required

Identity or conditions: contract requirement: optional; maintenance content: updates; software origin: custom; transfer method: physical

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(3)(e), Ohio Admin. Code 5703-9-46(A)(2)(c) and 5703-9-46(B)(1)

Matrix references: 30330

Streamlined Sales Tax state taxability matrix

software maintenanceordinary

Research observation — independent review required

Identity or conditions: contract requirement: optional; maintenance content: updates; software origin: prewritten; transfer method: electronic

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: Ohio Admin. Code 5703-9-59

Matrix references: 30310

Streamlined Sales Tax state taxability matrix

software maintenanceordinary

Research observation — independent review required

Identity or conditions: contract requirement: optional; maintenance content: updates; software origin: prewritten; transfer method: load and leave

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: Ohio Admin. Code 5703-9-59

Matrix references: 30320

Streamlined Sales Tax state taxability matrix

software maintenanceordinary

Research observation — independent review required

Identity or conditions: contract requirement: optional; maintenance content: updates; software origin: prewritten; transfer method: physical

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: Ohio Admin. Code 5703-9-59

Matrix references: 30300

Streamlined Sales Tax state taxability matrix

sport recreational equipmentordinary

Research observation — independent review required

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(1)

Matrix references: 20040

Streamlined Sales Tax state taxability matrix

telecommunicationsordinary

Research observation — independent review required

Identity or conditions: service scope: international; service subtype: fixed wireless

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(3)(f)

Matrix references: 61050

Streamlined Sales Tax state taxability matrix

telecommunicationsordinary

Research observation — independent review required

Identity or conditions: service scope: international; service subtype: general

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(3)(f)

Matrix references: 61020, 61120

Streamlined Sales Tax state taxability matrix

telecommunicationsordinary

Research observation — independent review required

Identity or conditions: service scope: international; service subtype: mobile wireless

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(3)(f)

Matrix references: 61060

Streamlined Sales Tax state taxability matrix

telecommunicationsordinary

Research observation — independent review required

Identity or conditions: service scope: international; service subtype: prepaid calling

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(3)(f)

Matrix references: 61080

Streamlined Sales Tax state taxability matrix

telecommunicationsordinary

Research observation — independent review required

Identity or conditions: service scope: international; service subtype: prepaid wireless calling

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(3)(f)

Matrix references: 61090

Streamlined Sales Tax state taxability matrix

telecommunicationsordinary

Research observation — independent review required

Identity or conditions: service scope: international; service subtype: private communications

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(3)(f)

Matrix references: 61100

Streamlined Sales Tax state taxability matrix

telecommunicationsordinary

Research observation — independent review required

Identity or conditions: service scope: international; service subtype: toll 800

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(3)(f)

Matrix references: 61030

Streamlined Sales Tax state taxability matrix

telecommunicationsno rate

Research observation — independent review required

Identity or conditions: service scope: international; service subtype: toll 900

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.02(B)(46)

Matrix references: 61040

Streamlined Sales Tax state taxability matrix

telecommunicationsno rate

Research observation — independent review required

Identity or conditions: service scope: international; service subtype: value added nonvoice data

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.02(B)(47)

Matrix references: 61110

Streamlined Sales Tax state taxability matrix

telecommunicationsordinary

Research observation — independent review required

Identity or conditions: service scope: interstate; service subtype: fixed wireless

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(3)(f)

Matrix references: 61150

Streamlined Sales Tax state taxability matrix

telecommunicationsordinary

Research observation — independent review required

Identity or conditions: service scope: interstate; service subtype: general

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(3)(f)

Matrix references: 61010, 61220

Streamlined Sales Tax state taxability matrix

telecommunicationsordinary

Research observation — independent review required

Identity or conditions: service scope: interstate; service subtype: mobile wireless

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(3)(f)

Matrix references: 61160

Streamlined Sales Tax state taxability matrix

telecommunicationsordinary

Research observation — independent review required

Identity or conditions: service scope: interstate; service subtype: prepaid calling

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(3)(f)

Matrix references: 61180

Streamlined Sales Tax state taxability matrix

telecommunicationsordinary

Research observation — independent review required

Identity or conditions: service scope: interstate; service subtype: prepaid wireless calling

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(3)(f)

Matrix references: 61190

Streamlined Sales Tax state taxability matrix

telecommunicationsordinary

Research observation — independent review required

Identity or conditions: service scope: interstate; service subtype: private communications

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(3)(f)

Matrix references: 61200

Streamlined Sales Tax state taxability matrix

telecommunicationsordinary

Research observation — independent review required

Identity or conditions: service scope: interstate; service subtype: toll 800

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(3)(f)

Matrix references: 61130

Streamlined Sales Tax state taxability matrix

telecommunicationsno rate

Research observation — independent review required

Identity or conditions: service scope: interstate; service subtype: toll 900

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.02(B)(46)

Matrix references: 61140

Streamlined Sales Tax state taxability matrix

telecommunicationsno rate

Research observation — independent review required

Identity or conditions: service scope: interstate; service subtype: value added nonvoice data

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.02(B)(47)

Matrix references: 61210

Streamlined Sales Tax state taxability matrix

telecommunicationsordinary

Research observation — independent review required

Identity or conditions: service scope: intrastate; service subtype: fixed wireless

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(3)(f)

Matrix references: 61250

Streamlined Sales Tax state taxability matrix

telecommunicationsordinary

Research observation — independent review required

Identity or conditions: service scope: intrastate; service subtype: general

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(3)(f)

Matrix references: 61000, 61320

Streamlined Sales Tax state taxability matrix

telecommunicationsordinary

Research observation — independent review required

Identity or conditions: service scope: intrastate; service subtype: mobile wireless

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(3)(f)

Matrix references: 61260

Streamlined Sales Tax state taxability matrix

telecommunicationsordinary

Research observation — independent review required

Identity or conditions: service scope: intrastate; service subtype: prepaid calling

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(3)(f)

Matrix references: 61280

Streamlined Sales Tax state taxability matrix

telecommunicationsordinary

Research observation — independent review required

Identity or conditions: service scope: intrastate; service subtype: prepaid wireless calling

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(3)(f)

Matrix references: 61290

Streamlined Sales Tax state taxability matrix

telecommunicationsordinary

Research observation — independent review required

Identity or conditions: service scope: intrastate; service subtype: private communications

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(3)(f)

Matrix references: 61300

Streamlined Sales Tax state taxability matrix

telecommunicationsordinary

Research observation — independent review required

Identity or conditions: service scope: intrastate; service subtype: toll 800

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(3)(f)

Matrix references: 61230

Streamlined Sales Tax state taxability matrix

telecommunicationsno rate

Research observation — independent review required

Identity or conditions: service scope: intrastate; service subtype: toll 900

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.02(B)(46)

Matrix references: 61240

Streamlined Sales Tax state taxability matrix

telecommunicationsno rate

Research observation — independent review required

Identity or conditions: service scope: intrastate; service subtype: value added nonvoice data

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.02(B)(47)

Matrix references: 61310

Streamlined Sales Tax state taxability matrix

telecommunicationsordinary

Research observation — independent review required

Identity or conditions: service subtype: ancillary

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(3)(f)

Matrix references: 60010

Streamlined Sales Tax state taxability matrix

telecommunicationsno rate

Research observation — independent review required

Identity or conditions: service subtype: coin operated telephone

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(3)(f)

Matrix references: 61330

Streamlined Sales Tax state taxability matrix

telecommunicationsordinary

Research observation — independent review required

Identity or conditions: service subtype: conference bridging

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(3)(f)

Matrix references: 60020

Streamlined Sales Tax state taxability matrix

telecommunicationsordinary

Research observation — independent review required

Identity or conditions: service subtype: detailed billing

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(3)(f)

Matrix references: 60030

Streamlined Sales Tax state taxability matrix

telecommunicationsordinary

Research observation — independent review required

Identity or conditions: service subtype: directory assistance

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(3)(f)

Matrix references: 60040

Streamlined Sales Tax state taxability matrix

telecommunicationsordinary

Research observation — independent review required

Identity or conditions: service subtype: nonrecurring charge

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: No specific provision

Matrix references: 10070

Streamlined Sales Tax state taxability matrix

telecommunicationsordinary

Research observation — independent review required

Identity or conditions: service subtype: paging

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(3)(f)

Matrix references: 61325

Streamlined Sales Tax state taxability matrix

telecommunicationsordinary

Research observation — independent review required

Identity or conditions: service subtype: pay telephone

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(3)(f)

Matrix references: 61340

Streamlined Sales Tax state taxability matrix

telecommunicationsordinary

Research observation — independent review required

Identity or conditions: service subtype: vertical service

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(3)(f)

Matrix references: 60050

Streamlined Sales Tax state taxability matrix

telecommunicationsordinary

Research observation — independent review required

Identity or conditions: service subtype: voice mail

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.01(B)(3)(f)

Matrix references: 60060

Streamlined Sales Tax state taxability matrix

utilities energyno rate

Research observation — independent review required

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: R.C. 5739.02(B)(7)

Matrix references: 11015

Streamlined Sales Tax state taxability matrix

vending foodordinary

Research observation — independent review required

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2026-05-01
Research consolidation: unanimous candidate

Statute or rule: Ohio Const. Article XII, § 3, and R.C. 5739.02(B)(2)

Matrix references: 40040

Streamlined Sales Tax state taxability matrix

A temporary rule is still a real rule

Ohio provides a recurring sales-tax holiday whose duration, price ceiling, and covered tangible personal property are defined for the current statutory event.

Ohio Sales Tax Holiday (traditional back-to-school holiday)

Calendar status: active

When: Annual: the first Friday of August and the following Saturday and Sunday. 2026: 12:00 a.m. Friday, August 7 through 11:59 p.m. Sunday, August 9, 2026 (announced by the Governor May 1, 2026). By statute it does not apply in any year in which an expanded holiday is held under R.C. 5739.41 (as occurred in 2024 and 2025).

Authority: Ohio Rev. Code 5739.02(B)(55) (current version effective September 30, 2025, per H.B. 96, 136th General Assembly)

Purchaser restrictions: None. Vendor participation is mandatory (holiday is set by law).

Clothing

notes: Per official 2026 announcement.
price threshold per item: $75 or less per item

School supplies

notes: Per official 2026 announcement.
price threshold per item: $20 or less per item

School instructional materials

notes: Per official 2026 announcement.
price threshold per item: $20 or less per item

Ohio Expanded Sales Tax Holiday

Calendar status: expired

When: Held in 2024 and 2025 only, spanning a period that includes the first Friday-Sunday of August, with length set by surplus-fund certification: 2024 = 12:00 a.m. Tuesday July 30 through 11:59 p.m. Thursday August 8, 2024 (10 days); 2025 = 12:00 a.m. Friday August 1 through 11:59 p.m. Thursday August 14, 2025 (14 days). None will occur in 2026 (H.B. 186); 2027+ remains contingent on future certification.

Authority: Ohio Rev. Code 5739.41 (enacted by H.B. 33, 135th G.A., effective October 3, 2023; contingent on OBM director certification under R.C. 131.44(B)). H.B. 186 (136th G.A., property-tax bill signed December 2025) prohibits an expanded holiday in August 2026 and delays the certification used to schedule an expanded holiday in 2027.

Purchaser restrictions: None.

Program ended: 2025-08-14

All tangible personal property (essentially all goods, including dine-in restaurant food and soft drinks)

notes: Exclusions: watercraft or outboard motors required to be titled, motor vehicles, alcoholic beverages, tobacco, vapor products, and items containing marijuana.
price threshold per item: $500 or less per item

Holiday logic must check the event window, item definition, price cap, transaction timing, local participation, exchanges, and rain checks—not simply turn off tax for an entire state.

Working with UST-1

The principal repository-tracked return is UST-1. Paper eligibility is taxpayer-specific; electronic filing or a waiver may control.

How to file Ohio sales tax: 2026 due dates, frequencies, and forms →

Paper filing posture: taxpayer specific
Account data required: state tax account number, filing frequency

Repository-verified workflow outputs

Worksheet for portal entryPortal upload file

Collected by a marketplace does not mean invisible

Facilitated sales generally enter gross receipts and are removed through the state's designated deduction or exclusion workflow.

Tracked reporting locationUST-1 Line 2

Seller registration, nexus thresholds, zero-return obligations, facilitator certifications, and direct sales must be evaluated separately. Prophit keeps those facts attached to the return treatment instead of dropping marketplace transactions from the record.

Sales and Use Tax Unit Exemption Certificate

Certificates are evidence, not a blanket switch

A certificate should be tied to the correct customer, seller, state, reason, product use, effective period, and transaction population, then monitored for expiration or changed facts.

State-specific knowledge, carried into the workflow

Prophit currently structures Ohio transaction data for worksheet for portal entry, portal upload file. Availability is kept separate from customer credentials, state acceptance, and direct transmission authority.

See how Prophit.ai compares to other options in the sales tax software buyer's guide.

Research coverageInventory tracked268 treatment records across 39 product families

Jurisdiction logicEvidence-gatedState, local, sourcing, and special-regime facts require current situs evidence

Workflow outputAvailableWorksheet for portal entry, Portal upload file

Direct transmissionAuthority-gatedNot represented by this public guide as authorized or available

Product availability varies by jurisdiction and customer configuration. Workflow support does not by itself establish registration, filing authority, credentials, agency acceptance, or tax advice.

Start with the authority

This guide is grounded in the repository's reviewed filing, marketplace, certificate, and tax-authority records. Rules change; confirm the current source and effective period before acting.

Reviewed and current as of August 22, 2026

Ohio county and city sales tax rates

Combined state (5.75%) and county (plus county transit authority) sales tax rate. Where a transit authority covers part of a county, the higher combined rate is shown.

What people ask about Ohio sales tax

How Ohio's system is organized

The headline rate is only the beginning

Rules that can change the answer

Beyond three headline examples

A temporary rule is still a real rule

Ohio Sales Tax Holiday (traditional back-to-school holiday)

Clothing

School supplies

School instructional materials

Ohio Expanded Sales Tax Holiday

All tangible personal property (essentially all goods, including dine-in restaurant food and soft drinks)

Working with UST-1

Collected by a marketplace does not mean invisible

Sales and Use Tax Unit Exemption Certificate

State-specific knowledge, carried into the workflow

Start with the authority

Ohio county and city sales tax rates

Counties (88)

More Midwest guides