Ohio Tax Law Specialist Exam Practice

Ohio Tax Law Specialist Exam Practice Questions And Correct Answers (Verified Answers) Plus Rationales 2025|2026 Q&A | Instant Download Pdf

• What is the primary statute governing Ohio personal income tax?
• Ohio Administrative Code Title 57
• Ohio Revised Code Chapter 5747
• Ohio Revised Code Chapter 5739
• Ohio Revised Code Chapter 5711

Rationale: Chapter 5747 of the Ohio Revised Code establishes and governs

the state personal income tax provisions.

• Ohio personal income tax applies primarily to which of the following?
• Gross receipts
• Corporate income
• Adjusted gross income of individuals
• Estate income only 1 / 3

Rationale: Ohio income tax is levied on individual adjusted gross income as

defined under state law derived from federal AGI.

3. The Ohio Department of Taxation is headed by:

• The State Auditor
• The Tax Commissioner
• The Treasurer of State
• The Director of Finance

Rationale: The Tax Commissioner administers all state tax laws under Title

57 of the Ohio Revised Code.

• Which of the following is a municipal income tax in Ohio?
• Sales tax
• Local income tax imposed by cities and villages
• CAT (Commercial Activity Tax)
• Tangible personal property tax

Rationale: Municipalities may levy income taxes on individuals and

businesses under ORC 718.

5. The Commercial Activity Tax (CAT) in Ohio is imposed on:

• Net income
• Tangible property value
• Gross receipts from business activity in Ohio
• Payroll expense

Rationale: CAT is a privilege tax on gross receipts from business activity in

Ohio, not net income. 2 / 3

6. The current general state sales tax rate in Ohio is:

A. 5.5%

B. 5.75%

C. 6.0%

D. 6.25%

Rationale: Ohio imposes a 5.75% state sales tax rate under ORC 5739.02,

with counties able to add local rates.

7. Use tax in Ohio applies when:

• Goods are resold within the state
• Tangible personal property is used or stored in Ohio without paying

sales tax

• The seller collects sales tax
• Services are provided to out-of-state buyers

Rationale: The use tax complements sales tax for goods used in Ohio where

sales tax was not paid at purchase.

8. A county can levy an additional sales tax up to:

• 1%

B. 2.25%

• 3%
• 4%

Rationale: Counties may add up to 2.25% local sales tax under ORC

5739.021.

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