A tax is a charge or levy of money made by a governmental entity (state, local, or federal) against a taxpayer—usually a U.S. citizen or a person living or working in the United States. There are many kinds of taxes, including income tax, capital-gains tax, property tax, franchise tax, gift tax, ad valorem tax, sales tax, use tax, inheritance tax, and estate tax.

In Ohio, as in other states, taxpayers are subject to various types of taxes levied by state and local governments, as well as the federal government. Ohio imposes a state income tax on individuals, with rates that vary depending on the taxpayer's income level. The state also collects sales tax on the purchase of goods and services, with certain exemptions such as food and prescription drugs. Property taxes are assessed on real estate and are administered by local governments, with rates varying by locality. Ohio does not have an inheritance tax, but it does have an estate tax, which was repealed effective January 1, 2013. However, estates of individuals who passed away before that date may still be subject to the tax. Capital gains are taxed as part of the income tax, and the state does not have a separate capital gains tax. Ohio also imposes a Commercial Activity Tax (CAT), which is a type of franchise tax, on businesses operating within the state. Gift taxes are not imposed at the state level in Ohio, but taxpayers must comply with federal gift tax regulations. Use tax is applicable on the storage, use, or consumption of goods in Ohio when sales tax has not been paid. It's important for taxpayers in Ohio to be aware of both state and federal tax obligations and to consult with an attorney or tax advisor for specific guidance.