Get Ohio DOT Releases Wine, Mixed Beverage Tax Return Form

Alcoholic Beverages Beer, wine, and liquor are not considered food and are subject to sales tax.

“Food” does not include alcoholic beverages, dietary supplements, soft drinks, or tobacco. Other food items that are not subject to sales tax (if consumed off - premises) include: bottled, unsweetened water.

Soft drinks are not considered “food” and are therefore taxable. “Food” is defined as substances, whether in liquid, concentrated, solid, frozen, dried, or dehydrated form, that are sold for ingestion or chewing by humans and are consumed for their taste or nutritional value.

Some of the items exempted from the tax include: children's diapers. therapeutic or preventative creams and wipes primarily used on children. child restraint devices or booster seats. cribs. strollers.

Gatorade and energy drinks - not considered food and is subject to sales tax if it is sold in the bottle and ready to drink.

Food Service Industry – Retail Sale – Ohio Revised Code Food not consumed on premises (“to go” or “take out”) is exempt from sales tax. However, a soft drink is always taxable, no matter where the beverage is consumed.

Common exemptions from Ohio sales and use tax: Groceries and food sold for off premises consumption. Prescription medicines. Housing related utilities, such as gas, electric, water and steam.

United States. The United States does not have a nationwide soda tax, but a few of its cities have passed their own tax and the U.S. has seen a growing debate around taxing soda in various cities, states and even in Congress in recent years.