I have a question of Sales and Use Tax in Ohio.  I just bought a property and it needs a bit of work before I can rent it out.  The scope covers the following:

Paint
New Windows
Repair to garage roof
Outlet Covers
Reglaze tub
cleaning

The contractor quote includes an 8% sales and use tax on the entire scope. This would include both their materials and labor.

I do not believe the contractor can charge sales and use tax. From the Ohio Department of Taxation:
Contractors and home remodelers do not collect sales tax on their work.

There are exceptions to this when the contractors are providing Tangible Personal Property; in that case the contractor could charge sales and use tax on those specific materials.

As all of the materials associated with this project will be incorporated into Real property, this project should not qualify for that exception. I could not find any use case that entitled the contractor to charge sales and use tax on their labor.

Anyone ever run into this issue?