By Peggy Kirk Hall, director of agricultural law, Ohio State University Agricultural and Resource Law Program
If you’ve ever claimed a sales tax exemption on a purchase of farm goods, you may have experienced some confusion over whether you or the good is eligible for the exemption. That’s because Ohio’s sales tax law is a bit tedious and complicated. The law has several agricultural exemptions, but it can be challenging to understand who can claim them and what types of goods and services are exempt.
Those are the reasons for our newest law bulletin, Ohio’s Agricultural Sales Tax Exemption Laws. We walk through the different sales tax exemptions that apply to agriculture, offer examples of goods that do and do not qualify for the exemptions, explain who can claim an exemption and how to claim it, and explain what happens when sales taxes are overpaid or not correctly paid. We also offer steps a farmer can take to obtain the full benefits of Ohio’s agricultural sales tax exemptions. The bulletin is available at farmoffice.osu.edu/sites/aglaw/files/site-library/LawBulletins/Ag_Sales_Tax_Bulletin_Oct2021.pdf.