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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.
- 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