Billing and Collection Services Not Taxed in Ohio

The Tax Commissioner of Ohio has issued an opinion stating that billing and collection services performed by local exchange carriers and invoiced to a telecommunication provider are nontaxable personal services, and therefore not subject to sales tax. (Opinion of the Tax Commissioner, No. 06-0013, Ohio Department of Taxation, August 17, 2007, released November 29, 2007)

Posted on August 7, 2008