Ohio Business Deduction - is this on gross income or net income after deductions

[asherbert1]

I've read the Ohio site FAQs and looked at the form instructions and just want to verify if this deduction is on the Gross business income or the net income after deductions. Your thoughts - I think it's net business income, but just want to be sure. I

If it's gross income, then should I exclude sales tax in the income I report?  I've seen contradictory advice on including sales tax in income.  One area says to include it since you then deduct it as an expense and another place says don't include it.

[Hal_Al · Accepted solution]

Yes, the net income after deductions.