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.

Are there any exclusions from the definition of gross receipts?

There are four exclusions from the definition of gross receipts.

·         Exports.

·         Federal and State Excise Taxes.

·         Bad Debts.

·         Receipts from the Sale of an Account Receivable.

* Applicable from July 1, 2014 to June 30, 2015.