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.

How do I file and remit severance taxes?

R.C. 5749.06(G)(1) and O.A.C. 5703-35-01 require that all severance returns be filed and paid electronically. Returns must be filed via the Ohio Business Gateway at Taxpayers may make electronic payments either through the OBG or with the Treasurer of State’s Office
(TOS). The TOS’s website is

A person may apply to be excused from the requirement to file and pay electronically by completing Form SV FBP, Request to File By Paper. Upon receiving the SV FBP, the Excise & Energy Tax Division will determine whether the person has established good cause and will notify the person in writing of the Tax Commissioner’s decision.