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 is a Natural Resource?

Natural resource includes all forms of coal, salt, limestone, dolomite, sand, gravel, clay, sandstone, conglomerate, shale, gypsum, quartzite, natural gas and oil.