For later filed returns, if a company has one Ohio location then opens a second location in another county, how is that reported?
If tangible personal property is physically located at both Ohio locations, an inter-county return – form 945 – must be filed. NOTE: If one of the locations consists of real estate holdings only, a single county return – form 920 – must be filed with the county where the tangible personal property is physically located. Forms and instructions are available on our Web site at Tax Forms.