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 exemptions from paying the severance tax?

An annual exemption applies to natural resources used on the land from which they are taken by the severer as part of the improvement of or use in the severer’s homestead. The exemption is limited to resources with a yearly cumulative market value of $1,000 or less. Amounts exceeding the $1,000 exemption are subject to severance tax.