OH TAX GUIDE

View Incentives Guide for OH

STATE INCOME/FRANCHISE TAX

Corporate Income Tax Rate:

Net Worth Tax Rate:

APPORTIONMENT FACTORS

Property: No

Payroll: No

Sales: No

Sales - Double Weighted: No

INCOME TAX CREDITS

Jobs Credits: No

Investment Credits No

Training Credits: No

Enterprise Zone Credits: No

R&D Credits: No

Factor Relief: No

STATE SALES & USE TAX

State Sales Tax Rate:

Average Local Sales Tax Rate:

State Utility Tax Rate

AS-OF-RIGHT SALES & USE TAX EXEMPTIONS

Building Materials: No

Production Equipment: No

Pollution Control Equipment: No

Other Equipment: No

Utilities: No

DISCRETIONARY SALES & USE TAX EXEMPTIONS

Building Materials: No

Production Equipment: No

Pollution Control Equipment: No

Other Equipment: No

Utilities: No

PROPERTY TAXES

State Average Real Property Tax Rate:

Real Property Assessment Ratio:

State Average Personal Property Tax Rate:

Personal Property Assessment Ratio:

State Average Inventory Tax Rate:

Inventory Assessment Ratio:

Lien/Assessment Date:

Payment Due Date:

AS-OF-RIGHT PROPERTY TAX EXEMPTIONS

Real Property: No

Production Equipment: No

Pollution Control Equipment: No

Warehouse Equipment: No

Inventory: No

Other: No

DISCRETIONARY PROPERTY TAX EXEMPTIONS

Real Property: No

Production Equipment: No

Pollution Control Equipment: No

Warehouse Equipment: No

Inventory: No

Other: No

STATE INCOME/FRANCHISE TAX
Corporate Income Tax Rate:
Net Worth Tax Rate:

APPORTIONMENT FACTORS
Property:	No
Payroll:	No
Sales:	No
Sales - Double Weighted:	No
INCOME TAX CREDITS
Jobs Credits:	No
Investment Credits	No
Training Credits:	No
Enterprise Zone Credits:	No
R&D Credits:	No
Factor Relief:	No
STATE SALES & USE TAX
State Sales Tax Rate:
Average Local Sales Tax Rate:
State Utility Tax Rate
AS-OF-RIGHT SALES & USE TAX EXEMPTIONS
Building Materials:	No
Production Equipment:	No
Pollution Control Equipment:	No
Other Equipment:	No
Utilities:	No
DISCRETIONARY SALES & USE TAX EXEMPTIONS
Building Materials:	No
Production Equipment:	No
Pollution Control Equipment:	No
Other Equipment:	No
Utilities:	No
PROPERTY TAXES
State Average Real Property Tax Rate:
Real Property Assessment Ratio:
State Average Personal Property Tax Rate:
Personal Property Assessment Ratio:
State Average Inventory Tax Rate:
Inventory Assessment Ratio:
Lien/Assessment Date:
Payment Due Date:
AS-OF-RIGHT PROPERTY TAX EXEMPTIONS
Real Property:	No
Production Equipment:	No
Pollution Control Equipment:	No
Warehouse Equipment:	No
Inventory:	No
Other:	No
DISCRETIONARY PROPERTY TAX EXEMPTIONS
Real Property:	No
Production Equipment:	No
Pollution Control Equipment:	No
Warehouse Equipment:	No
Inventory:	No
Other:	No