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Ohio.gov

Ohio Department of Taxation Kilowatt-Hour Tax (KWH)

Closing A Business

A utility that is subject to the kilowatt-hour tax and ceases operations is required to file a final return. The utility must notify the Ohio Department of Taxation, in writing, for the tax account to be closed. Failure to do so will result in the account being canceled, but not in good standing.

For tax questions, refer to contact us.