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Tax History



State Taxes

Taxation in Ohio History
Ohio Taxation history of changes.

Ohio Tax Commissioners

Commercial Activity Tax
The CAT is paid by Ohio businesses with taxable gross receipts of $150,000 or more in a calendar year.

Corporation Franchise Tax
The corporation franchise tax had long served as Ohio’s primary business privilege tax.

Dealers in Intangibles Tax
The dealers in intangibles tax applies to businesses having an office or other place of business in Ohio and engaged in:

• lending money;
• discounting, buying or selling bills of exchange, drafts, acceptances, notes, mortgages, or other evidences of indebtedness;
• buying or selling bonds, stocks, or other investment securities; or
• serving as a broker for others in such transactions.

Estate Tax
The tax is paid by the administrator, executor, or other estate representative in possession of the property subject to tax.

Horse Racing Tax
The tax is paid by holders of racing permits issued by the Ohio State Racing Commission.

Individual Income Tax
The tax is paid by individuals, estates, and trusts residing in Ohio or earning or receiving Ohio income, including lottery winnings, prizes, or awards. The tax is also paid by individuals, trusts, and estates otherwise having nexus with Ohio.

Kilowatt-Hour Tax
Taxpayers include:

• Electric distribution companies.
• End users that self-assess.

Motor Vehicle Fuel Tax
The tax is paid by fuel use tax permit holders. The tax applies to fuel used on Ohio highways by tractor-trailer combinations, trucks with three axles or more, and two-axle trucks with a gross vehicle weight or a registered gross vehicle weight over 26,000 pounds.

Motor Vehicle License Tax
The tax is paid by operators of motor vehicles on the public roads or highways.

Natural Gas Distribution Tax
The tax is paid by natural gas distribution companies.

Pass-Through Entity and Trust Withholding
The pass-through entity tax is a system of withholding from pass-through entities designed to collect the individual income tax or corporation franchise tax that is otherwise due and payable by the entities’ investors.

Public Utility Excise Tax
The tax is paid by the following types of public utilities: Natural gas companies, waterworks companies, pipeline companies, heating companies, and water transportation companies.

Replacement Tire Fee
Any replacement tire sold at the wholesale level in the State of Ohio or any imported, untaxed replacement tire sold at retail is subject to this fee.

Sales and Use Tax
Ohio sales tax applies to the retail sale, lease, and rental of tangible personal property. as well as the sale of selected services in Ohio.

Severance Tax
Businesses which remove selected natural resources from the soil or water of the state must pay an excise tax.

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Local Taxes

Admissions Tax
The tax applies to operators of movie theaters, theme parks, professional sporting events, and other activities for which there is an admissions charge.

Casino Gross Revenue Tax
The tax applies to all gross casino revenue received by each casino operator. “Gross casino revenue” means the income of casinos after paying out prizes but before payment of expenses.

Lodging Tax
This tax is paid by operators of hotels, motels, rooming houses, and other facilities providing lodging accommodations for transient guests. The tax applies to all transactions by which lodging in a hotel, motel, rooming house, and other lodging accommodations are furnished to transient guests. These transactions are also subject to sales tax.

Manufactured Home Tax
The manufactured home tax applies to all owners of manufactured or mobile homes that are sitused in Ohio and are not otherwise exempt. Homes acquire situs when they are located in Ohio through their placement on real property here, except when part of the inventory of a dealer in manufactured or mobile homes.

Municipal Income Tax
The tax is paid by residents of a city or village that has imposed municipal income taxes well as nonresidents who work in such a municipality. The tax also applies to businesses that have earned net profits within the municipality. Also, withholding responsibilities generally apply to employers located within municipalities that have enacted a tax.

Property Tax- Real
The tax is paid by all real property owners unless specifically exempt. The tax is based on the assessed value of land and buildings.

Property Tax Conveyance Fee     

Resort Area Gross Receipts Tax
The tax is paid by persons making general sales or providing intrastate transportation within a designated resort area.

Sales and Use Tax- County and Transit Authority
The tax is remitted by holders of vendor’s licenses, direct-payment permits, and consumer use tax accounts as well as registered out-of state sellers and clerks of court. The tax applies to sales and rental of personal property and selected services.

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