TAX & LICENSE / STATE TAX SYSTEMS
OHIO TAX STRUCTURE
State Income Tax
Ohio’s individual income tax law is based closely on federal income tax regulations. Credits and exemptions apply to taxable income. Taxpayers add and subtract adjustments and apply Ohio’s graduated tax rates to the remaining amount. For more information or answers to specific questions, contact:
Ohio Department of Taxation
614-644-6896
https://www.tax.ohio.gov
Frequently Requested Numbers
Forms Request
800-282-1782
Refund Hotline
800-282-1784
Income Taxpayer Services
800-282-1780
Estate Tax
800-977-7711
https://www.tax.ohio.gov
Cincinnati Taxpayer Service Center
800-282-1780
https://www.tax.ohio.gov
Municipal Income Tax
Ohio municipalities are able to impose a maximum 1 percent tax rate without voter approval on wages, salaries, and other compensation. This applies to local residents but also non-residents who earn income in the municipality. Rates vary with the municipality but the current tax rate for Cincinnati is 2.1 percent. Forms and information are provided by municipalities. The Ohio Department of Taxation provides an Internet directory for contacting the cities and villages in Ohio with a municipal income tax to obtain forms and information:
Ohio Municipal Directory
Online Only
https://tax.ohio.gov/business/municipalities/municipalities
Ohio Department of Taxation
800-282-1780
https://www.tax.ohio.gov
School District Tax
Ohio allows school districts to impose a tax on the income of residents within the district. Specific school district names and tax rates are available on the Department of Taxation website:
Ohio Department of Taxation
800-282-1780
https://www.tax.ohio.gov
Sales & Use Tax
Ohio imposes a 5.75 percent sales and use tax rate. Use tax applies to goods that are purchased outside of Ohio (such as Internet transactions and catalog sales) that were not taxed but were used in Ohio. Sales taxes are collected at the retail level; use taxes must be paid directly to the state. For more information or answers to specific questions, contact:
Ohio Sales & Use Tax Division
888-405-4039
https://www.tax.ohio.gov
Real Property Tax
Real property in all counties is appraised every six years and property values are updated in the third year following the reappraisal. The taxable value is 35 percent of true market value, and tax rates vary with the jurisdiction (municipality, township, county, and school district). Low-income senior residents may qualify for the homestead exemption. For details or answers to specific questions, contact your county auditor’s office or the treasurer/tax collector:
County Auditors & Treasurers
Brown County Auditor
Georgetown 937-378-6398
Toll free 888-244-6420
https://www.browncountyauditor.org
Brown County Treasurer
Georgetown 937-378-6705
Toll free 800-229-6177
https://www.treasurerbrowncounty.com
Butler County Auditor
Hamilton 513-887-3154
https://www.butlercountyauditor.org
Butler County Treasurer
Hamilton 513-887-3181
https://www.butlercountytreasurer.org
Clermont County Auditor
Batavia 513-732-7150
https://www.clermontauditor.org
Clermont County Treasurer
Batavia 513-732-7254
https://www.clermonttreasurer.org
Hamilton County Auditor
Cincinnati 513-946-4000
https://www.hamiltoncountyauditor.org
Hamilton County Treasurer
Cincinnati 513-946-4800
https://www.hamiltoncountyohio.gov/government/departments/treasurer
Warren County Auditor
Lebanon 513-695-1235
https://https://www.wcauditor.org/
Warren County Treasurer
Lebanon 513-695-1300
https://www.co.warren.oh.us/treasurer
KENTUCKY TAX STRUCTURE
State Income Tax
Kentucky imposes a tax on personal income using the adjusted gross income report on the federal income tax return minus allowable credits and deductions. A low-income tax credit on a graduated scale is also available to qualifying taxpayers whose adjusted gross income falls beneath specified limits. For complete information on income taxes, contact:
Kentucky Department of Revenue
Individual Income Tax
502-564-4581
https://revenue.ky.gov/individual/Pages/default.aspx
Sales & Use Tax
Kentucky imposes a state sales and use tax at a rate of 6 percent on retail goods and certain services. Among the exemptions are residential utilities, prescription drugs, some medical supplies, and pollution control equipment. Use tax is due on items that were purchased outside of Kentucky like Internet or catalog orders where tax has not already been paid. For more information or answers to questions, contact:
Kentucky Department of Revenue
502-564-4581
http://revenue.ky.gov
Real Property Tax
Property tax is levied on fair cash value of all real, tangible, or intangible property unless exempt. All locally taxed property is subject to county and school district taxes and property inside city limits may also be subject to city property tax. Special local jurisdictions like fire protection, watershed, and sanitation districts often levy taxes. For more information or answers to specific questions. Contact your local and county government offices or the state tax office:
Kentucky Department of Revenue
502-564-4581
http://revenue.ky.gov
INDIANA TAX STRUCTURE
State Income Tax
Indiana imposes a rate of 3.4 percent on the federal adjusted gross income. The state allows numerous “add-backs” or credits for individual residents, partners, and nonresidents with Indiana income sources. For complete information on state income taxes in Indiana, contact:
Department of Revenue
Individual Income Tax
317-232-2240
https://www.in.gov/dor
County Income Taxes
In addition to the state income tax, some counties impose either a County Option Tax or County Income Tax on residents and nonresidents whose principal place of employment is within the county. The county may also impose an Economic Development Tax. The rates on all of these county-level taxes vary and not all counties participate. In addition to the following list of state taxes, Indiana imposes a number of miscellaneous or special taxes. For complete information on taxes in Indiana, contact:
Department of Revenue
317-232-2240
https://www.in.gov/dor
Frequently Called Numbers
Collections
317-232-2165
Sales Tax
317-233-4015
Sales and Use Tax
The state imposes a 7 percent tax on purchases of tangible personal property, public utility service, and some renter transactions that are collected at the retail level. This includes gasoline, collected at the wholesale level. Food and beverages are taxes at a variable rate that depends upon the revenue needs for each county but ranges from 3 percent to 6 percent. For more information on sales taxes, contact your county government or the state office:
Department of Revenue
317-233-4015
https://www.in.gov/dor
Property Tax Information
Property taxes are the primary source of revenue for local governments in Indiana. The taxpayer owes the government the tax rate multiplied by the assessed value of the property. The state government collects a very small part of the property tax, at a rate of one cent per $100 assessed value. The property tax is administered on the state level by the State Board of Tax Commissioners or the Department of Local Government Finance, and on the local level by the county and township assessors. For answers to specific questions on property taxes, contact your local and county assessors or tax collectors.
