Frequently Asked Questions

The Ohio Department of Taxation has compiled a list of frequently asked questions covering many different categories.

To view the questions, click on the "Select Category" bar and then click on the category you are interested in.  A list of questions will appear pertaining to that category. Then click on the question you are inquiring about and the answer will appear.

How is small business defined?

Most small businesses are pass-through entities or sole proprietorships generally having sales of less than $500,000 in income. However, this tax relief applies to all pass-through entities and sole proprietorships regardless of the number of sales generated or employees it employs.  

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