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?

  • Motor fuel refineries and terminals will now pay the new Motor Fuel Receipts Tax (“Rack Tax”) instead of the Commercial Activity Tax. The Rack Tax is applied on the first sale of motor fuel in Ohio.