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.

Are there any exemptions from paying the severance tax?

Effective September 29, 2017, natural resources severed from an exempt domestic well are exempt from the tax imposed by R.C. 5749.02. Refer to R.C. 5749.03. You must be an Exempt Owner or Senate Bill (SB) 165 Exempt Owner with the Ohio Department of Natural Resources (ODNR) in order to be eligible for this exemption. Additionally, each domestic well of a SB 165 Exempt Owner remains subject to the annual sixty dollar ($60.00) Oil & Gas Regulatory Cost Recovery Assessment due July 1st and paid directly to the ODNR. Refer to R.C. 1509.50.