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Motor Fuel

Only if it follows our format. Please contact the motor fuel division for format specifications. A test report must be submitted so that we may determine if it meets our guidelines before submitting your computer generated report as an original.

No. Ohio no longer requires a motor fuel refund permit to obtain a refund. Refund applications are available at www.tax.ohio.gov under “Tax Forms”. Each application is available as a PDF or a PDF Fill-In.  Refunds can be applied for by paper or electronically through the Ohio Business Gateway.  Contact the motor fuel division for more information.

Yes. Regardless of use, if a product meets the definition of fuel, you must be licensed to do business in Ohio.  For additional information regarding licensing requirements contact the motor fuel division at 855-466-3921, option #4.

You must complete the application, MF 201 - Application for License as a Motor Fuel Dealer, 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;

Yes. Effective January 2018, aviation fuel dealers will be required to register with the Excise Division and will be required to file monthly returns. This will ensure proper allocation of money to the airports from their county sales tax collections.

NO. Please refer to ORC 5735.14 (D) for further details.
No. Ohio does not consider the tax on fuel consumed during idle time to be refundable.

NO.  It depends on the type of equipment and how it is used.

No. Pipeline transactions are above the rack and are reported on the Terminal Operator report.  Regardless of ownership, the dealer only reports the fuel when it is pulled for subsequent disbursement, as a receipt from the terminal.
You divide the total gallons into the cost of the gallons and round the amount to the nearest whole penny.
All motor fuel is calculated to the nearest whole gallon 100.5 gallons = 101 refundable gallons.
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.
No. Because returns are required to be filed electronically, an amended return is considered a complete reverse/replace. This means you must complete the entire return again, including the updated figures.  This will override what was processed originally with the correct figures.
Only if you have a valid exporter's license or a motor fuel dealer's license.
A claim may be filed anytime there is 100 refundable gallons of motor fuel.  However, if inventory is maintained, it is recommended that claims be filed at twice times a year. This is to help ensure the existing inventory balance is accurate and no inventory is lost due to statutory time limits.
Copies of all invoices listing the gallons purchased and the Excise Tax was paid must be submitted with the motor fuel refund.
No. Only fuel sold to U.S. government or any of its agencies is exempt.
  • Gasoline is taxed upon receipt, less any credits (sales to licensed dealers, US Government, exports out of Ohio or sales to propel aircraft)
  • All other products are taxed upon disbursement to the end user.
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 and is delivered in bulk lot vehicles. 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.
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.
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.

The motor fuel tax rate is: Gasoline - $0.385, CNG - $0.30, and Diesel/All Other Fuel Types - $0.47 per gallon

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