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.

Does this mean that gas stations are no longer subject to the CAT?

  • No. Gas stations will continue to file CAT returns reflecting business activity other than sales of motor fuel (e.g., candy, chips).