Please contact the Ohio Department of Taxation for payment instructions.

For each return that is not paid in full with-in the time limit, $50.00, or 10% of the required tax, whichever is greater, must be paid in addition to the unpaid tax for that reporting period.

There are five information sources:

1. The ORC (Chapters 5739, 5741 and 5743) is available online and at most public and county law libraries.
2. Business Tax Guide for Ohio published by the Ohio Department of Taxation. 
3. Ohio Sales & Use Tax Guide published by the Ohio Department of Taxation. 
4. Ohio Department of Taxation's Regional office or the central office in Columbus, 888.405.4039. 
5. 1st Stop Business Connection.

Yes, if the return is filed and paid on or before the due date, the vendor is entitled to a discount of .0075% of the amount shown due on the return.