Ohio Sales Tax

[eaf1213]

I have a client who owns a running company where he organizes marathons and weekly runs. In addition to this, he provides consulting services to runners. Are consulting services subject to Ohio sales tax?

Also he receives sponsorship income, is this income subject to sales tax?

[IRonMaN]

Check and see if there is anything in the link below.  If not, you or your client can always call a fine Ohio sales tax official for a definitive answer.

https://www.tax.ohio.gov/sales_and_use.aspx

[eaf1213]

It doesn't really specify consulting services. It does say professional services are exempt. Consulting services could technically fall under professional services but I'm not completely sure.

As far as the sponsorship income I don't think it should be subject to sales tax because its not really a service. I just am not 100% sure.