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.

What is personal property?

Personal property is every tangible item used in business and devoted primarily to the business conducted on the premises, except property classified as real estate. Taxable tangible personal property includes machinery and equipment, furniture and fixtures, small tools, inventories and supply items. Real property is classified as those items devoted primarily to the use of the land, including land, and buildings and structures on the land.