Frequently Asked Questions

The Ohio Department of Taxation has compiled a list of frequently asked questions covering many different categories.

To view the questions, click on the "Select Category" bar and then click on the category you are interested in.  A list of questions will appear pertaining to that category. Then click on the question you are inquiring about and the answer will appear.

How is small business defined?

  • Most small businesses are pass-through entities or sole proprietorships generally having sales of less than $500,000 in income. However, this tax relief applies to all pass-through entities and sole proprietorships regardless of the number of sales generated or employees it employs.