Ohio Department of Taxation FAQs - Motor Fuel

1. What is the state motor fuel tax rate?
2. Is the state, county or city exempt from paying motor fuel tax?
3. How do I report #1 dyed diesel fuel?
4. How do I obtain a motor fuel dealer's license?
5. Can I file a computer generated tax report?
6. Does Ohio tax aviation fuel?
7. Can I apply for a refund on idle time?
8. What is a statutory agent?
9. Can I come into Ohio and purchase product tax exempt if I export it?
10. Can a municipality get a refund on police, fire, and refuse equipment?
11. Can I get a refund on the fuel used in my pleasure boat?

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1. What is the state motor fuel tax rate?

July 1993 through June 2003	$0.22
July 2003 through June 2004	$0.24
July 2004 through June 2005	$0.26
Beginning July 1, 2005	$0.28

 

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2. Is the state, county or city exempt from paying motor fuel tax?

No. Only fuel sold to U.S. government or any of its agencies is exempt.

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3. How do I report #1 dyed diesel fuel?

Under product code 227.

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4. How do I obtain a motor fuel dealer's license?

You must complete the application and meet at least one of the following qualifications outlined under Ohio Revised Code section 5735.01 (I) and meet all bonding requirements.

• The person imports from another state or foreign country or acquires motor fuel by any means into a terminal in this state;
• The person imports motor fuel from another state or foreign country in bulk lot vehicles for subsequent sale and distribution in this state from bulk lot vehicles;
• The person refines motor fuel in this state;
• The person acquires motor fuel from a motor fuel dealer for subsequent sale and distribution by that person in this state from bulk lot vehicles;

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5. Can I file a computer generated tax report?

Only if it follows our format. Please submit a test report so that we may determine if it meets our guidelines before submitting your computer generated report as an original.

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6. Does Ohio tax aviation fuel?

Not unless we find that it is used in a taxable manner such as for "on road" use. Aviation fuel may be subject to sales tax depending on the activity of the purchaser.

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7. Can I apply for a refund on idle time?

No. Ohio does not consider the tax on fuel consumed during idle time to be refundable.

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8. What is a statutory agent?

A statutory agent can be a resident of this state, a domestic corporation, or a foreign corporation that holds a license under the laws of this state upon whom any process, notice, or demand can be served. Refer to Ohio Revised Code section 1701.07 (A) for a complete definition.

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9. Can I come into Ohio and purchase product tax exempt if I export it?

Only if you have a valid exporter's license or a motor fuel dealer's license.

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10. Can a municipality get a refund on police, fire, and refuse equipment?

No. Any fuel used to operate a motor vehicle on the highways or waterways of this state is subject to the Ohio fuel tax. However, refuse trucks may receive a refund on the PTO (Power Take Off) usage.

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11. Can I get a refund on the fuel used in my pleasure boat?

The motor fuel tax is used to maintain the state's highways and waterways. Because it is used to maintain the waterways, as well as the highways, you are subject to the tax. The only exception to this is if the boat is used for your chief business or means of livelihood. For example, if you had a charter boat business, you would be eligible for a refund of the tax. However, if the fuel is used in a pleasure boat, the tax cannot be refunded.

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