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.

Do dealer cash discounts reduce the price for calculating sales or use tax?

Yes. Cash discounts allowed at the time of sale reduce the price for calculating sales or use tax. Discounts allowed after the sale do not reduce the price.