Q: What can be done about unlicensed persons or licensed massage therapists who are not complying with the new tax requirements?

A: The Ohio Department of Taxation will investigate if it has knowledge of non-compliance.  If you know of a person you believe to be not in compliance, you may report via e-mail, regular mail or by phone.  By entering the Ohio Department of Taxation's website, www.state.oh.us/tax/, the form may be accessed by clicking on "Contact Us" and then clicking on an option called "E-mail US Suspected Tax Fraud."  The form may be printed out and sent in or e-mailed to the Department of Taxation.  The Ohio Tax Fraud Hotline is reached by calling 800-757-6091.