Ohio taxes snow removal services that are performed by mechanical means.

Effective August 1, 2003, taxpayer guidance was revised to define “snow removal service” as the removal of snow by any mechanized means. The application of salt made in conjunction with mechanized snow removal is similarly taxable as snow removal. If the service provider is paid only to apply salt by hand, the service would not be subject to Ohio sales tax. If the removal of snow is performed by an individual who has less than $5,000 in sales of the service per calendar year, then service would not be taxable. (Sales and Use Tax Information Release ST 2003-02, January 2004)

Posted on March 15, 2004