Cleaning of Beer-Tap Lines Not Taxable in Ohio

Monday, January 14th, 2019

 
 
Closeup of a beer-tap in a pub.
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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


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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.

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