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Decision Tree




Ohio Sales Tax Decision Tree

As of August 1, 2003 certain transportation services are now subject to Ohio sales tax. Although the legislation governing the sales tax exempted certain public transit services from the tax, unfortunately it did not exempt all of the services. The three decision trees provided here are to assist you in determining whether or not your system is required to collect and report sales tax on your service. Choose the decision tree for your particular situation: Coordination Project; Public Transit System-Public Entity; or Rural Designated Grantee/501(c)(3). Discussions are underway to determine if this exemption can be expanded to all public transit services funded under the ODOT programs governed by Section 5501.07 of the Ohio Revised Code. We will keep you apprised of the progress. Until that occurs, you are responsible to collect and report the taxes if you are not one of the exempted services. One final note regarding the application of the sales tax. For those of you that determine you must collect and report the tax, you may be providing service to certain agencies that are tax exempt. If you have any questions about the procedures for exempting these agencies, or about the application of the sales tax in general and how it applies to your system, you should contact the Ohio Department of Taxation directly. The Taxpayer Assistance number is (888) 405-4039. Or, you may contact the Sales & Use Tax Division (614) 466-4810. Questions regarding the decision trees, should be directed to your Office of Transit liaison.