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.

I keep my books and records on an accrual method. I offer a ten (10%) percent discount for a customer that will pay within thirty (30) days. Can I exclude this discount from my gross receipts?

No, the definition of gross receipts in R.C. 5736.01(E) means the total amount received by a person, without deduction for the cost of goods sold or other expenses incurred, from the first sale of motor fuel within this state. Additionally, for the purposes of the PAT, "amount received" includes amounts accrued under the accrual method of accounting. Here, the person keeps their books and records on an accrual method of accounting. Therefore, the amount of the 10% discount is not excluded from the base of the PAT.