Overview

Provides an exemption from state and county sales tax for companies that purchase eligible warehousing equipment.

Benefits

Provides significant tax savings for companies purchasing machinery and equipment for warehousing, distribution and direct marketing activities.

Eligibility

Includes machinery and equipment used primarily (51 percent) in storing, transporting, mailing or handling inventory in a warehouse, distribution center or similar facility if the inventory handled by the facility is 1) primarily distributed outside Ohio to retail stores owned by the business or affiliated group that owns the Ohio facility or 2) distributed by means of direct marketing.

Rates/Terms

Exempts entire state and county sales tax for purchases of eligible machinery and equipment.

Provide vendor with a blanket exemption certificate, available on-line at the Department of Taxation’s website (http://tax.ohio.gov/) under Business, Tax Forms.

Contact

Youngstown/Warren Regional Chamber at 330.392.6140

Ohio Department of Development at 330.797.6301.

Ohio Department of Taxation, Sales Tax Division at 888.405.4039 or 614.466.7351