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 I report two or more licenses on the same return?

Cumulative return authority is available for reporting two or more regular county vendor licenses. You may request this authority through the Department of Taxation's Central Registration Unit (1-888-405-4039) or by filing an application, form ST 26, which is available on our Web site at Tax Forms. If granted, you will file one sales tax return each month, reporting your total Ohio sales and tax activity for all Ohio locations in the upper portion of the tax return and provide a county-by-county breakdown of your taxable sales and tax liability in the supporting schedule portion of the tax return. The Tax Commissioner may require this method of filing if it is determined that it is necessary for the efficient administration of the tax.