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.

When does an insurance affiliate previously relying on R.C. 5751.01(E)(8) (as that language existed prior to the changes that occurred in Am. Sub. H.B. 510 of the 129th General Assembly) and filing the corporate franchise tax (CFT) begin paying the commercial activity tax (CAT)?

 Because of uncodified language in Section 4 in Am. Sub. H.B. 510 of the 129th G.A., the language that the insurance affiliate relied on was removed from the statute as of January 1, 2013. Therefore, such entity should begin filing its CAT liability beginning with the first quarter of 2013 (return due May 10, 2013). Additionally, the insurance affiliate will need to file its final CFT return, as appropriate, for tax year 2013.

When does an insurance affiliate previously relying on R.C. 5751.01(E)(8) (as that language existed prior to the changes that occurred in Am. Sub. H.B. 510 of the 129th General Assembly) and filing the corporate franchise tax (CFT) begin paying the commercial activity tax (CAT)?

 Because of uncodified language in Section 4 in Am. Sub. H.B. 510 of the 129th G.A., the language that the insurance affiliate relied on was removed from the statute as of January 1, 2013. Therefore, such entity should begin filing its CAT liability beginning with the first quarter of 2013 (return due May 10, 2013). Additionally, the insurance affiliate will need to file its final CFT return, as appropriate, for tax year 2013.