Skip to main content
It looks like you're using Internet Explorer 11 or older. This website works best with modern browsers such as the latest versions of Chrome, Firefox, Safari, and Edge. If you continue with this browser, you may see unexpected results.

Tax Law Research : Federal and Ohio: Taxpayer Specific Guidance from the Ohio Tax Commissioner

The Ohio Department of Taxation may issue an ‘opinion of the Tax Commissioner‘ on how a transaction or activity will be taxed, for any tax type, on a prospective basis. The Department is bound by the opinions as to the requesting taxpayers unless and until the opinion is revoked or expires, or a material change occurs in the applicable facts or law. Taxpayers, however, are not similarly bound. Although the Department does publish some redacted opinions, published opinions provide guidance only and may not be cited as precedent or relied on by other taxpayers. An opinion of the Tax Commissioner is not a final determination of the Commissioner and may not be appealed to the Board of Tax Appeals.