Kilowatt-Hour Tax

Table of Contents

The kilowatt-hour tax was created by the Ohio General Assembly in 2001 as part of a broader legislative effort to deregulate electric utilities. It applies to electric distribution companies with end users in Ohio as well as certain self-assessing commercial or industrial purchasers of electricity.Rates are tiered, and vary according to the kilowatt-hour (kWh) consumption of individual end users of electricity.

For more information on the tax, see the links below.

General resources

  • Electronic filing — The Department of Taxation's portal for electronically filing kilowatt-hour tax returns and making payments is located here.
  • Annual report  (PDF) — The kilowatt-hour tax chapter of the Department of Taxation's latest annual report is here.
  • Closing a business — There are certain tax responsibilities associated with closing a business. Learn more here.
  • Kilowatt-hour Tax forms
  • Contact Us
  • Ohio Department of Taxation Contact Information