Are information services taxable in Ohio?
Only when bought for use in business. Ohio taxes electronic information services provided for use in business; the same service bought for personal use is not taxed.
| Short answer | Taxable for business use only |
|---|---|
| Authority | R.C. 5739.01(B)(3)(e); OAC 5703-9-46 |
| Last reviewed | 2026-09-30 |
Why
R.C. 5739.01(B)(3)(e) makes automatic data processing, computer services and electronic information services taxable when provided for use in business. OAC 5703-9-46(A)(3) includes providing access to database information.
Business-use sales are taxed at the 5.75% state rate plus county rates. Consumer purchases for personal use are not enumerated and are not taxed.
Business vs. consumer buyers
This is one of the few places where buyer status decides the answer. Business buyers are taxed. Consumers buying for personal use are exempt, but AgentTax applies the exemption only when the buyer is explicitly declared a consumer, because Ohio presumes every sale is taxable until shown otherwise (R.C. 5739.02).
Where the line is
- Specified digital products, such as e-books and digital audio or video, are taxable for every buyer.
How AgentTax classifies information services
Selling access to compiled information: databases, research products, reports and data feeds the seller assembles and furnishes to many customers. AgentTax routes AI research work to its information service category.
Run a Ohio sale through the AgentTax engine and get the amount, the rate it used and the statute behind it. No signup needed.
Open the calculatorFrequently asked questions
- Are information services taxable for consumers in Ohio?
- No. Ohio taxes electronic information services only when provided for use in business.
Related
- All Ohio digital tax answers
- Is SaaS taxable in Ohio? (full guide)
- Is data processing taxable in Ohio?
- Are digital goods taxable in Ohio?
- Information services: every state we cover
- Are information services taxable in Arkansas?
- Are information services taxable in California?
- Are information services taxable in Connecticut?
- Are information services taxable in Florida?
- Are information services taxable in Georgia?
- Are information services taxable in Idaho?
Further reading on the AgentTax blog
Sources
- R.C. 5739.01(B)(3)(e)
- OAC 5703-9-46
- Ohio Revised Code 5739.01 (definitions, including the (B)(3)(e) business-use gate)
This page is for informational purposes only and is not tax, legal, or accounting advice. It reflects AgentTax's current interpretation of evolving law, which can change. Consult a qualified tax professional before making compliance decisions. Positions on this page come from the AgentTax tax policy registry (v1.24.0); see our methodology.