With tax law, it is all about definition. There is no, or at least little, logic behind the functioning of much of the tax code. This is because the tax code is not written by the tax equivalent of Plato's philosopher-kings, but by politicians in Columbus.
Taxes are never simple. Even otherwise straightforward taxes, like the Ohio state sales tax can vary, as some municipalities add a local sales tax that increases tax rate.
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Toledo,
OH
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