All business taxpayers must be registered with the Ohio Department of Taxation. The department offers two methods to accomplish this - through the Ohio Business Gateway or by telephone. Each option is explained below.

• Ohio Business Gateway   - Use the Ohio Business Gateway to register, file, and pay many types of taxes and other transactions — including sales and use tax, employer withholding, commercial activity tax, unclaimed funds, and unemployment compensation tax.

• Limited registration is available from the department by telephone. Seller's Use accounts (UT-1000), Consumer's Use accounts (UT-1008), and Employer Withholding accounts (IT-1) may be registered, and School District Withholding accounts may be activated as well. Call (888) 405-4089 to use this service.