Informative Papers and Documents
This page includes special analyses of tax issues and other
research materials produced as needed by the department's Tax
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 Enforcement Report