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 minerals are taxable and what are the tax rates?

Mineral

Tax Rate

Clay

1 cent per ton

Sandstone

1 cent per ton

Shale

1 cent per ton

Conglomerate

1 cent per ton

Gypsum

1 cent per ton

Quartzite

1 cent per ton

Dolomite

2 cents per ton

Gravel

2 cents per ton

Sand

2 cents per ton

Limestone

2 cents per ton

Natural Gas

2.5 cent per Mcf

Oil

10 cents per barrel

Salt

4 cents per ton

Coal

10 cents per ton

Coal – Surface Mining

1.2 cents per ton

Coal – Reclamation Fund

12 cents per ton for 2014