Cleaning of Beer-Tap Lines Not Taxable in Ohio

Jan 14th, 2019

The Supreme Court of Ohio recently ruled that cleaning beer-tap lines is not taxable.

The taxpayer was a business that provided a maintenance service to remove any buildup of sediment from beer-tap lines. The taxpayer's technicians would first inspect the tap lines, then agitate the beer in the lines to prevent it from becoming stagnant, and finally inject compressed gas into the system to remove sediment from the lines. The technicians would sometimes flush the entire system with an acid or potassium rise to prevent the growth of bacteria.

The court determined that the cleaning of beer-tap lines was not subject to sales tax because it qualified as a maintenance service, not a janitorial service. The court reasoned that cleaning and maintaining beer lines is not within the scope of normal janitorial services and is not subject to tax.