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▷ ▶ Ohio Sales & Use Taxes SelectSmart.com free Business flowcharts and decision trees.
A SelectSmart.com Flowchart by amillermba. See amillermba's 4me blog page.
Viewed 364 times. Created August 2014.
This SelectSmart.com Business flowchart, a free online decision tool is a creation of amillermba and for amusement purposes only. The implicit and explicit opinions expressed here are the author's. SelectSmart.com does not necessarily agree.
BusinessOhio Sales & Use Taxes
By amillermba
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It will help you determine what is our isn't taxable and which taxes to pay.

               
Do any of your photography packages include something you physically give your client (prints, CD, flash drive, etc.)?
YES
Do you separately calculate sales tax and collect it from your client?
NO
Is your tangible property either media (CD, Flash Drive) or prints the client has purchased from you?
NO
Use Tax
 

NO


YES

YES





Why are your reading this guide?
Sales Tax
 
Value is placed on the tangible property in the invoice, whether separately calculated or not. The photographer then calculates the tax based on the value calculated and the photographer pays the use tax (instead of the client posting a sales tax).
 









 
Do you itemize your invoice to the client?
 
 
 



YES

NO





 
Only tangible property items are taxed in the invoice.
The entire contract price is taxable.
 
 









 
 
Sales tax is calculated based on the total actual charge to the client and collected from the client and remitted to the state.