Congress passed several Reconstruction Acts. Congress overrode a presidential veto of an act that divided the South into military districts and placed the former Confederate states under martial law pending their adoption of constitutions guaranteeing civil liberties to former slaves.
Ohio does not apply its sales tax to sales of goods to churches, charities, schools, colleges, universities, government agencies, public utility companies, restaurants, cafeterias, farmers, ranchers, food processors, commercial fishermen and volunteer fire departments.
When the fee is included as part of the charge for providing a taxable service, the fee is included in the taxable purchase price. No sales tax is due from an auto repair shop on environmental and hazardous waste fees for the disposal of oil, tires, etc. However, these fees are included in the taxable purchase price when related to taxable services performed on motor vehicles for customers.