Ohio Tax Department Refiled Proposed Amendments to Electronic Filing, Payment

The Ohio Department of Taxation proposed refiling regulations on electronic filing and payment for beer and malt beverage taxpayers. The proposed refiled rules require taxpayers who file beer and malt beverage returns to file and remit payments electronically. Taxpayer may apply to the commissioner to be excused from the electronic filing and payment requirement. [Ohio Dep’t of Taxation, OAC 5703-17-02, -19-02, 09/26/25]