Ohio Department of Taxation Frequently Asked Questions

Frequently Asked Questions (FAQ) Index

This page contains a list of frequently asked questions (and answers) on a wide variety of subjects of concern to Ohio taxpayers. To review questions and answers on a particular subject, choose one of the links below.

• Assessments
• Billings - Individual
• Billings - Business
• Cigarettes
• Commercial Activity Tax (CAT)
• Corporation Franchise
• Employer Withholding
• Estate
• Fuel Use and IFTA
• Individual Income
• Individual Income Tax Preparer Electronic Filing Requirement
• Military
• Motor Fuel
• Ohio ePayments
• Ohio I-File
• Other Tobacco Products
• Pass-Through Entity
• Personal Property
  • Phase-Out Information
  • General Requirements
  • Filing Requirements
  • Listing Dates
  • Penalties
  • Taxing Districts and Rates
  • Miscellaneous
• Sales and Use
  • Motor Vehicle and Watercraft
  • Ohio Sales Tax
  • Ohio Use Tax
• School District
• School District Withholding