All business taxpayers must be registered with the Ohio Department of Taxation. The department offers two methods to accomplish this – through the Ohio Business Gateway or by paper application. Each option is explained below.

• Ohio Business Gateway   – Use the Ohio Business Gateway to register, file, and pay many types of taxes and other transactions — including sales and use tax, employer withholding, commercial activity tax, unclaimed funds, and unemployment compensation tax.
• Paper Applications– Paper applications can be found by selecting the Tax Type from the drop-down menu on the Tax Forms search page. Note: Processing of a paper application may take up to six weeks.