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.

Can a licensed distributor purchase from a manufacturer not on the Web site?

No.  However, you may request permission to do so by completing the consent form (OTP 99) and faxing the request to (206) 350-6722.