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.

As a bed & breakfast, do I have any responsibility to collect and remit sales tax?

If your bed & breakfast has five or more rooms, you must charge sales tax on the total amount charged.

If your bed & breakfast has fewer than five rooms, you should separate the charges for the room from the charges for the food. You must collect sales tax on the amount charged for food. If you do not separate the room charges from food charges, you must collect sales tax on the total amount charged.

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