Cleaning of Beer-Tap Lines Not Taxable in Ohio

Monday, January 14th, 2019

 
 
Closeup of a beer-tap in a pub.
Share
Link
Ohio
Food

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.

https://www.ttrus.com/Cleaning-of-Beer-Tap-Lines-Not-Taxable-in-Ohio


About TTR

Transaction (buying or selling things), Tax (the tax on this activity), Resources (our people, our website, our support services) - TTR, Inc.

TTR has a website that companies subscribe to and use daily. This website provides a list of everything that can be bought or sold in the U.S. It provides simple answers to whether buying or selling these items is taxable (subject to a sales tax or other tax), and it provides all the legal authority to support these tax answers.

TTR likes to keep things simple and fun, which is why it has great people who provide help to clients on any support questions they have about transaction tax issues.

Please visit TTR on the web at www.ttrus.com or call 866.578.8193.

Hot-Air Balloon Rides in Missouri are Taxable When...

Wednesday, June 19th, 2019 -Missouri recently released a letter ruling addressing the taxation of hot-air balloon rides. The taxpayer was ...

Nevada Exempts Certain Medical Equipment

Monday, June 17th, 2019 -Effective July 1, 2019, Nevada will exempt durable medical equipment, oxygen delivery equipment, and mobility ...

Participatory Sports are Taxable in New York

Friday, June 14th, 2019 -The New York Division of Tax Appeals recently denied a refund claim made by an instructor-led indoor spin clas...

Marketplace Facilitators to Collect Tax in Vermont

Thursday, June 13th, 2019 -Vermont recently passed a bill requiring marketplace facilitators to collect and remit sales tax on retail sal...

Agricultural Rotary Cutter Taxable in Arkansas

Wednesday, June 5th, 2019 -The Arkansas Department of Finance and Administration (DFA) recently determined that a rotary cutter used in t...

Wholesale Exemption Applies to Meals Purchased by...

Monday, June 3rd, 2019 -The Colorado Supreme Court recently ruled that a food service vendor made exempt wholesale sales of food and f...