This page includes special analyses of tax issues and other research materials produced as needed by the department's Tax Analysis Division.
Tax Research Series
The Tax Research Series includes occasional in-depth examinations of issues of importance in Ohio taxation.
In accordance with Ohio Revised Code Section 3519.04, the Ohio Department of Taxation estimates the annual yield of any taxes proposed as part of a statewide ballot proposal.
Occasionally, special committees, commissions or panels are created to study broader issues of state or local taxation. Select past reports are listed below.
Tobacco Taxes: Enforcement Report
Per Ohio law, the Department of Taxation produces a regularly updated report for the General Assembly summarizing activities supporting the enforcement of Ohio tobacco taxes.