This page houses the Department's information releases – technical advisories that offer detailed explanations of selected laws, rules and rulings that govern the taxes administered by the Ohio Department of Taxation.

If you would like to receive an e-mail alert when a new information release is issued, sign up at our e-mail alerts page. To view archived alerts visit our Tax Alerts Archive page.

Current Information Releases

These information releases are organized by date with two exceptions: the commercial activity tax (CAT) and the sales tax. CAT releases are listed by number as a convenience to locate information quickly about this new tax; sales tax releases are listed alphabetically by title to assist in locating a particular subject area.

• General Information Releases
• Commercial Activity Tax - CAT
• Corporation Franchise Tax
• Estate Tax
• Excise & Energy Tax
  • Alcoholic Beverages
  • Cigarettes, Other Tobacco Products and Vapor Products
  • Motor Fuel Tax
  • Replacement Tire Fee
  • Severance Tax
  • Sports Gaming Receipts Tax
• Financial Institutions Tax
• Income Tax
  • Individual
  • Employer Withholding
  • Pass-Through Entity and Fiduciary Income Tax
• Municipal Net Profit Tax
• Petroleum Activity Tax- PAT
• Resort Area Gross Receipts Excise
• Sales & Use Tax

Archive of Superseded Information Releases (May 2006 - To Date)

• General Information Releases
• Commercial Activity Tax (CAT)
• Excise & Energy Tax
• Ohio Income Tax - Individual
• Petroleum Activity Tax- PAT
• Property Taxes - Real and Personal
• Sales Tax