Are Services Taxable in Ohio? 2026 Rules & Exemptions

Are services taxed in Ohio? Yes. Ohio explicitly taxes specific "enumerated" services including landscaping, car and appliance repairs, cleaning, gym memberships, personal care, and storage units. Professional services — legal, accounting, medical, and basic hair styling — are generally exempt. The rate is your county's combined sales tax (6.50%–8.00%).

Staring at a bill from your landscaper and wondering why there's sales tax tacked on? We've all been there. Most of us think sales tax only applies when we buy something we can hold, like a laptop or a coffee. But when you start paying people to fix that laptop or mow your lawn, the rules suddenly get murky. The reality is, Ohio doesn't just tax physical goods—it aggressively taxes specific services, too. If you're a business owner sweating over compliance or a consumer trying to decode your receipt, let's break down exactly what Ohio wants a cut of.

The Rule: Enumerated Services Are Taxed

Here's the math on Ohio law: if a service isn't specifically listed (or "enumerated") in the Ohio Revised Code, it's generally tax-free. If it is on the list, you're paying your local combined state and county rate.

Let's look at the most common services where Ohio expects a slice.

Is My Service Taxable? Quick Reference

Common Services & Tax Status

1. Landscaping and Lawn Care

Paying someone to mow the grass, trim trees, or install a new patio? You owe sales tax. The only catch is that this applies to commercial and residential landscaping services that pull in over $5,000 in a calendar year.

Many Ohio landscaping businesses get blindsided by this. In r/lawncare, an Ohio member confirmed their company was required to collect sales tax on lawn and garden services — a fact many small operators discover only when an auditor comes knocking.

2. Snow Removal

Winter in Ohio means plowing, salting, and snow blowing. These are all taxable services.

3. Repair and Installation

If you pay someone to fix a physical item, that labor is taxable. This includes:

• Car repairs at the mechanic
• Fixing a broken refrigerator
• Phone screen replacements and computer repairs

The Trench Truth: Ohio is notorious for taxing services that are exempt in neighboring states—like building maintenance, janitorial services, landscaping, and even certain digital services. A lot of independent landscaping or cleaning business owners start out small and don't realize they are legally required to register and collect sales tax from day one. By the time they grow and hire an accountant, they realize they owe thousands in back taxes. You can't exactly go back to a homeowner you mowed a lawn for two years ago and ask for 7% sales tax. It ruins margins instantly.

4. Cleaning and Janitorial Services

Keeping a building clean costs extra in taxes. Office cleaning, carpet cleaning, window washing, and exterminators are all on the hook for sales tax.

5. Personal Care Services

Self-care isn't entirely tax-free. You'll pay sales tax on:

• Hair removal
• Tattoos and piercings
• Massages (unless a doctor prescribes it)
• Skin care and cosmetics

Good news: Basic haircuts and styling are exempt.

6. Information and Computer Services

If you use a service that processes data or provides access to computer equipment, it's likely taxable. This includes electronic information services and system design (if tied to selling computer equipment).

7. Other Notable Hits

• Storage units: Renting a space for your extra stuff is taxable.
• Towing: Vehicle towing gets hit with sales tax.
• Gym memberships: Paying to sweat at a fitness facility carries sales tax.

Services That Escape The Tax

If it's not on Ohio's enumerated list, you don't pay sales tax. The biggest safe zones include:

• Professional Services: Lawyers, accountants, doctors, and architects don't charge sales tax.
• Construction Labor: Building a permanent structure (real property) means the consumer doesn't pay sales tax on the labor.
• Hair Salons: Haircuts, coloring, and styling remain untouched by the state.

How to Calculate the Damage

When a service is taxable, you pay the exact same combined state and county rate as you would for a physical item. The rate is based on where the service is received.

Need to figure out what the pre-tax price was on that landscaping bill? Use our Reverse Sales Tax Calculator to back the tax out of the total.

Frequently Asked Questions

Does Ohio have sales tax on services? Yes, on specific enumerated services. Ohio taxes landscaping, cleaning, repair labor, personal care, storage, and information services at your county's combined rate (6.50%–8.00%). Services not named in the Ohio Revised Code — like legal, accounting, and medical work — are not taxed.

What services are exempt from sales tax in Ohio? Professional services (legal, accounting, medical, architectural), construction labor that improves real property, and basic hair styling are exempt. If a service isn't specifically "enumerated" in ORC 5739.01, it's tax-free.

Do mechanics charge sales tax on labor in Ohio? Yes. Repairing physical property is a taxable service. You will pay sales tax on both the parts and the labor.

Is lawn care taxable in Ohio? Yes. Landscaping is taxable, assuming the provider grosses over $5,000 annually from those services.

Are haircuts taxed in Ohio? No. Haircuts are exempt. But if your salon also gives you a massage or sells you shampoo, you will pay tax on those specific additions.

If you are running a service business and just realized you need to collect tax, do not panic. Start by checking what is taxable in Ohio to confirm the full picture, then follow the steps to get your Ohio vendor's license.

Sources

• Ohio Revised Code § 5739.01 — Taxable Services Defined
• Sales and Use Taxability — Ohio Department of Taxation
• Sales & Use Tax — Ohio Department of Taxation

Related Resources

• Ohio Sales Tax Calculator
• What is Taxable in Ohio?
• How to Calculate Ohio Sales Tax
• Ohio Sales Tax by County
• Reverse Sales Tax Calculator