Ohio levies a kilowatt-hour tax on electric
distribution companies and self-assessing commercial or
industrial purchasers of electricity, as well as a
tax on natural gas distributors. Electric distribution
companies remit tax due on the electricity they have
distributed to an end user. Self-assessing commercial or
industrial purchasers remit tax based on the kilowatt-hours received.
Natural gas distributors remit tax based on the natural
gas they distributed to an end user.
Electronic Filing Application - All kilowatt-hour and natural gas distribution tax returns are filed electronically through the Ohio Business Gateway (OBG). ACH debit payments can also be submitted via the OBG. ACH credit payments made through the Treasurer of Ohio’s payment system will continue to be accepted.