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.

What is changing?

  • The annual minimum tax changes from a flat rate of $150 to a variable tax tied to the level of business receipts.
  • The CAT tax rate of .26% on receipts above $1 million ($1M) remains unchanged, as does the $1M exclusion amount.