manufacturing

Ohio Sales/Use Tax Manufacturing Exemption: Accelerate the Beginning of the Manufacturing Process

Ohio’s manufacturing exemption (R.C. 5739.011) is available for property primarily used to produce tangible personal property for sale. Of course, the manufacturer wants to exempt its property as soon as possible, which begins when the manufacturer’s raw materials are “committed.” A common misunderstanding is that raw materials must be transformed in some way, such as... Read More