Ohio Department of Taxation Sales and Use Tax

Rate Change

January 1, 2001

The following sales and use tax rate change will be effective January 1, 2001 as noted:

Adams County (01) 6.00% TO 6.50%
Columbiana County (15) 5.00% TO 6.00%

MOTOR VEHICLE, ALL-PURPOSE VEHICLE, OFF-HIGHWAY MOTORCYCLE, WATERCRAFT, OUTBOARD MOTOR, AND PERSONAL WATERCTAFT DEALERS ONLY: As to the date of sale, our position is the same as it has been in the past in that the rate of tax shall be that which was in effect on the date the vehicle, all-purpose vehicle, off-highway motorcycle, boat or outboard motor was paid for in its entirety, or when the delivery of the item was taken, whichever is first. "Payment in entirety" may be in the form of cash payment or complete execution and approval of the finance papers.

Sales of Automatic Data Processing, Electronic Information Services and Computer Services; Telecommunication Services; Landscape and Lawncare Services; Private Investigation and Security Services; Building Maintenance and Janitorial Services; Employment Services; Employment Placement Services; and Exterminating Services continue to be subject to the tax rate in effect in the county in which such services are received and the purchaser is located. The tax on these services are to be reported under a Service Vendors License issued by the Department of Taxation.

* Changes effective January 1, 2001

Delaware (COTA), Code 96, 6.50% - those portions of the Cities of Columbus and Westerville located in Delaware County.

Fairfield (COTA), Code 93, 6.0% - those portions of the Cities of Columbus and Reynoldsburg located in Fairfield County.

Licking (COTA), Code 94, 6.25% - that portion of the City of Reynoldsburg located in Licking County.

Portage (MRTA), Code 95, 6.25% - that portion of the Village of Mogadore located in Portage County.

Should you have any questions, please direct your inquiries to this office, or call 1-888-405-4039.