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.

Why was a “dealers in intangibles that pays the Ohio dealers in intangibles tax” removed from the list of excluded persons?

The dealers in intangibles tax is eliminated beginning in 2014. As such, the previously termed dealers in intangibles will be subject to the commercial activity tax unless such entity meets the definition of an excluded person. One common way a dealer in intangibles would meet this definition is if it is an affiliate of a financial institution that is paying the financial institutions tax.