Researchers

Publications

This page contains links to some of the key publications of the Ohio Department of Taxation. Most are published periodically according to the schedules detailed below.

Annual Report

For close to a century, the Ohio Department of Taxation (and its predecessor, the Ohio Tax Commission), has published an annual report documenting the agency's efforts.

• Fiscal Year 2018
• Previous reports: 2017, 2016, 2015, 2014, 2013, 2012, 2011, 2010, 2009, 2008, 2007, 2006, 2005, 2004, 2003, 2002, 2001, 2000, 1999, 1998

Brief Summary

Since 1975, the department has published a Brief Summary of Major State & Local Taxes in Ohio, designed to be a quick overview of all of the state's significant state and local taxes.

• 2013 Brief Summary of Major State & Local Taxes in Ohio 
• Previous summaries: 2012, 2011, 2010, 2009, 2006, 2005, 2004, 2003, 2002

Tax Expenditure Report

Every two years, the department's Tax Analysis Division compiles a report on Ohio's "tax expenditures" in compliance with Ohio Revised Code sections 107.03(F) and 5703.48. The final reports become an appendix of the governor's executive budget proposal to the Ohio General Assembly.

• Tax Expenditure Report (Fiscal Years 2020 and 2021) ^(PDF)
• Tax Expenditure Report (Fiscal Years 2018 and 2019) ^(PDF)
• Tax Expenditure Report (Fiscal Years 2016 and 2017) ^(PDF)
• Tax Expenditure Report (Fiscal Years 2014 and 2015) ^(PDF)
• Tax Expenditure Report (Fiscal Years 2012 and 2013) ^(PDF)
• Tax Expenditure Report (Fiscal Years 2010 and 2011) ^(PDF)
• Previous reports: FY 2008-09, FY 2006-07

Other Publications & Presentations

• Quick Service Restaurants Report (QSR)
• Small Business Workshop Manual   
• Social Security Essentials for Ohio Public Employees ^(PPT)
• Taxpayers' Bill of Rights ^(PDF) — This pamphlet is designed to help taxpayers better understand their rights and responsibilities under the law, particularly when facing an audit or in other important interactions with the Ohio Department of Taxation.