Reasons for a time out?

My kids will turn 3 in December. They start preschool this Friday. I’m nervous because of the following concerns:

-I feel like I’m consistent with discipline, but they aren’t listening to me. I have to say something 30 times and they’ll either ignore, flat out say no, or ask why on repeat. Getting down at their level and lowering my voice doesn’t always work either. I really do know they’re great kids and I always get compliments about them from Sunday school teachers and my mother in law, but when we are at home they don’t listen.

-I’m not confident with my style of discipline. I come off as if I am, but I have internal doubts. For example, if they say no to me... do I give a time out? Or do I reserve time outs only for if they put themselves or others in danger?

Help! Please. Advice and suggestions and constructive criticism absolutely welcome. TIA