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
For more information on the tax, see the links below.
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
Kilowatt-hour Tax forms
Other tax forms — A
complete database of state tax forms and instruction
booklets is available here.