Sales Tax, Applicability

For the purpose of providing revenue with which to meet the needs of the state, an excise tax is levied on each retail sale made in this state.  ORC § 5739.02

The tax shall be collected pursuant to the schedules in ORC § 5739.025.

The tax applies and is collectible when the sale is made, regardless of the time when the price is paid or delivered. In the case of a sale, the price of which consists in whole or in part of rentals for the use of the thing transferred, the tax shall, as regards such rentals, be measured by the installments thereof.  ORC § 5739.02 (A)

However, services performed by one engaged in the practice of massage therapy are not taxable to the patient. Moreover, the use of water, heat, cold, topical preparations or mechanical devices in performances of this service is not taxable. The use of such materials is not taxable since they represent an inconsequential transfer.

No exemption under this division shall be allowed for non-prescription drugs, medicines or remedies; items or devices used to supplement vision; items or devices whose function is solely or primarily cosmetic; or physical fitness equipment. This division does not apply to sales to a physician or medical facility for use in the treatment of a patient.  ORC § 5739.02 (19)

Therefore, the massage therapist is responsible for the tax associated with the goods purchased for professional consumption.

Sales Tax, Applicability