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.

When are these collection and remittance requirements effective?

January 1, 2014.  Prior to that date, the 9-1-1 charge was remitted to and distributed by the Public Utilities Commission of Ohio.