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.

What are Gross Receipts?

Gross receipts are broadly defined in R.C. 5736.01(E), as “the total amount realized by a person, without deduction for the cost of goods sold or other expenses incurred, from the first sale of motor fuel” within Ohio.