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 is the tax paid?

The distributor must file monthly tax returns. The tax returns must be received by the Treasurer of State by the last day of the month following the reporting period. For example, the February tax return is due March 31. A tax return must be filed each month even if no taxable transactions occurred.