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. The tax 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.
  • NEW Electronic Filing Application - Effective June 1, 2015, all kilowatt-hour and natural gas distribution tax returns will be filed electronically through the Ohio Business Gateway (OBG).  ACH debit payments can also be submitted via the OBG. ACH credit payments made through the Treasurer of Ohio’s payment system will continue to be accepted.
  • 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