Sales & Use Tax

Direct Payment Program

The Ohio Tax Commissioner has authorized certain taxpayers to make direct payment of sales and use tax to the Ohio Department of Taxation rather than paying the tax to the seller at the time of purchase. More information on this program can be found below.

• Direct Payment Program Q&A — This information release answers common questions about the direct payment program.
• Direct Payment Permit Holders — This document contains a complete list of direct payment permit holders as of January 1, 2013.  Download the Alpha list only (pdf)  Download the Numeric list only (pdf)