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.