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.

Who must register with the tax commissioner and how is registration accomplished?

R.C. 5739.103 requires that no person shall exercise the privilege of engaging in business in the resort area or tourism development district without first registering with the tax commissioner. All persons that make sales in the resort area or tourism development district whether they have a permanent location in the resort area or tourism development district or not and all persons that come into the resort area or tourism development district to perform a taxable service must register for the RAGRET.

Businesses engaged in any of the taxable business activities are required to register with the tax commissioner by completing an application for registration (Form RA 1). Each business location must have a separate registration.

Businesses not engaged in any taxable business activities may be asked to provide the tax commissioner with a signed statement attesting to this fact. The tax commissioner has the authority to, and may send examiners to, examine the books and records of a business.

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