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.

Who is responsible for collecting and remitting the 9-1-1 charge?

Retailers must collect and remit the 9-1-1 charge on sales of prepaid wireless calling service at the point of sale.  Wireless service providers and resellers add the 9-1-1 charge to the bills for post-paid wireless calling service with an Ohio billing address and remit the 9-1-1 charge to the Department.