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.

Do I need to pay CAT on those gross receipts received from sales to customers where the tangible personal property was shipped outside Ohio?

No. Taxable gross receipts only include gross receipts sitused (sourced) to Ohio. Sales of tangible personal property that was shipped outside Ohio are not subject to the CAT because such gross receipts would be sitused (sourced) outside Ohio.