Ohio has a new rule explaining the exemption on tangible personal property used for gas and oil production. The Ohio Department of Taxation states that “all purchases of tangible personal property are taxable, except those in which the purpose of the consumer is to use or consume the thing transferred directly in the production of crude oil and natural gas for sale.” So, the person who buys the thing used in the production of crude oil or natural gas and directly uses or consumes it in that process does not have to pay sales tax on the thing purchased. Details on the terms can be found in the Ohio Admin. Code, Chapter 5703-9, new Rule 5703-9-63: Crude oil and natural gas production. (Ohio Department of Taxation, effective February 10, 2022)