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Excise & Energy Tax Information Releases

Alcoholic Beverages

Title Format Last Revision
Date
Release #
Release Date
Alcoholic Beverage Reporting Changes For Out-of-State Wine Suppliers HTML Feb, 2019 XT 2002-05
July 2002

Cigarettes, Other Tobacco Products and Vapor Products

Title Format Last Revision
Date
Release #
Release Date
Vapor Products Tax Effective October 1, 2019 PDF   XT 2019-02
Sept 2019
Cigarette, Other Tobacco Products and Master Settlement Agreement: All Cigarette, Other Tobacco Products and Master Settlement Agreement Taxpayers and Filers PDF   XT 2018-01
Nov 2018
Excise and Energy Tax Division Seeks Comments on current 
Cigarette Rules
HTML   XT 2017-05
Sept 2017
Other Tobacco Products Tax – Premium Cigars HTML Aug 2017 XT 2017-03
July 2017
Cigarette – Minimum Pricing of Cigarettes HTML June 2018 XT 2017-02
April 2017
Cigarette – Minimum Pricing of Cigarettes HTML   XT 2017-01
April 2017
Other Tobacco Products - Guidance for Distributors and 
Retailers of Pipe Tobacco
HTML   XT 2016-03
Feb 2016
Cigarette Tax: Excise & Energy Tax Division Seeks 
Comments on Current Rules
HTML   XT 2016-01
Jan 2016
Cigarette Tax Increase for All Ohio Cigarette Wholesalers 
and Retailers
HTML   XT 2015-01
July 2015
Insurance on Ohio Cigarette Tax Stamps HTML March 2015 EXC 2015-01
Feb 2015
Transition of Responsibilities Concerning Ohio Cigarette 
Tax Stamps
HTML   EXC 2014-01
Sept 2014
Other Tobacco Products - Little Cigars HTML Aug 2013 XT 2013-02 
July 2013
Excise Taxes: Roll Your Own Tobacco Machines HTML   EXC 2012-01
July 2012
Other Tobacco Products Licensing Change HTML   XT 2009-04
Dec 2009
Licensing Change for Wholesale Cigarette Dealers HTML   XT 2009-03
Dec 2009
Cuyahoga County Cigarette Tax Increase HTML   XT 2007-01
Jan 2007
Tobacco Requirements HTML   XT 2006-01
July 2006
Cigarette Tax Increase for All Ohio 
Non-Stamping Cigarette Wholesalers
HTML   XT 2005-05 
June 2005
Cigarette Tax Increase for All Ohio Stamping Cigarette 
Wholesalers
HTML   XT 2005-04
June 2005
Cigarette Tax Increase for All Ohio Cigarette Retailers HTML   XT 2005-03
June 2005
Notice about Cigarette Minimum Prices and Cigarette
Master Settlement Agreement Reporting
HTML   XT 2003-14
Oct 2003
Cigarette Master Settlement Agreement Changes -
Cigarette Retailers
HTML   XT 2003-13
Aug 2003
Cigarette Master Settlement Agreement Changes HTML   XT 2003-12
Aug 2003
Master Settlement Agreement Changes HTML   XT 2003-11
Aug 2003
Notice About Master Cigarette Settlement Agreement (MSA)  HTML   XT 2003-10
July 2003
Cigarette Stamp Purchase On Credit Without A Bond HTML   XT 2003-09
July 2003
Notice About Master Cigarette Settlement Agreement (MSA) HTML   XT 2003-07
July 2003
Notice About Master Cigarette Settlement Agreement (MSA) HTML   XT 2003-05
June 2003
Notice About Master Cigarette Settlement Agreement (MSA) HTML   XT 2003-03
March 2003
Notice About Cigarette Pricing Change HTML   XT 2003-02
Jan 2003
Notice About Master Cigarette Settlement Agreement (MSA) HTML   XT 2003-01
Jan 2003
Notice About Master Cigarette Settlement Agreement
(MSA) Reporting
HTML   XT 2002-07
Oct 2002
New Product Subject to the Other Tobacco Products Tax
and Restrictions on Cigarette Sales and Packaging
HTML   XT 2002-06
Sept 2002
Cigarette Tax Increase for All Ohio Non-Stamping
Cigarette Wholesalers
HTML   XT 2002-04
June 2002
Cigarette Tax Increase for All Ohio Stamping Cigarette
Wholesalers
HTML   XT 2002-03
June 2002
Cigarette Tax Increase for All Ohio Cigarette Retailers HTML   XT 2002-02
June 2002
License Requirements for Other Tobacco Products HTML   XT 2002-01
April 2002
Minimum Prices and Stamping Allowance Increase for All
Cigarette Wholesalers
HTML   XT 2001-07
Dec 2001
Master Settlement Agreement for all Cigarette Wholesalers
and Distributors of Other Tobacco Products
HTML   XT 2000-02
April 2000
Indicia Purchases on Credit for all Stamping Cigarette Wholesale Dealers HTML   XT 2000-01
April 2000

Motor Fuel Tax

Title Format Last Revision
Date
Release #
Release Date
Changes to the Motor Fuel Definition, Tax rates
and Refunds
PDF   XT 2019-01,
ST 2019-01
June 2019
Motor Fuel – Aviation Fuel Reporting: Certain Information
Required to be Filed Monthly Regarding Aviation Fuel
Transactions
HTML   XT-2017-04
August 2017
Motor Fuel: All Motor Fuel Tax Report Filers Must File 
and Pay Electronically 
HTML Feb 2017 XT-2016-05
Sept 2016
IFTA Tax: Excise & Energy Tax Division Seeks Comments
on Current Rules
HTML   XT-2016-02
Jan 2016
Motor Fuel Tax: All Motor Fuel Tax Report and 
Return Filers Must File and Pay Electronically
PDF   XT-2015-01
Feb 2015
IFTA: All IFTA Tax Report and Return Filers Must File and
Pay Electronically
HTML   XT-2014-03
Dec 2014
Electronic Filing Advisory PDF   XT 2014-02
Dec 2014
Motor Fuel Tax: All Motor Fuel Tax Taxpayers Must File
and Pay Electronically
HTML June 2014 XT 2013-03
Dec 2013
IFTA Single Trip Permit HTML   XT 2013-01
Jan 2013
Motor Fuel Shrinkage Allowance Reduction for Ohio
Motor Fuel Dealers
HTML   XT 2009-01
July 2009
Motor Fuel Shrinkage Allowances HTML   XT 2007-03
June 2007
Temporary Provisions Regarding the Sale and Use of
Dyed Diesel Fuel
HTML   XT 2005-09
Sept 2005
Motor Fuel Shrinkage Allowance Reduction for
Ohio Motor Fuel Dealers
HTML   XT 2005-08
June 2005
Fuel Tax Surcharge Reduction for IFTA Accounts HTML   XT 2005-07
June 2005
Fuel Tax Surcharge Reduction for Ohio Fuel Use Tax
(FUT) Accounts
HTML   XT 2005-06
June 2005
Motor Fuel Tax Increase HTML   XT 2005-02
June 2005
Proper Reporting of Biodiesels (Including Soy Oil
and Soy Diesels)
HTML   XT 2005-01
May 2005
Motor Fuel Tax Refund Claims for Agricultural,
Industrial, and Miscellaneous Refund Claimants
HTML   XT 2004-03
Aug 2004
Motor Fuel Tax Increase HTML   XT 2004-02
June 2004
Revised Definition of Transit Buses HTML   XT 2004-01
Feb 2004
Motor Fuel Dealer List Added To The Web Site And
Request For E-Mail Addresses
HTML   XT 2003-15
Dec 2003
Motor Fuel Tax Refund for School Districts or
Educational Services
HTML   XT 2003-08
July 2003
Motor Fuel Tax Increase and Filing Period Adjustment
for Refund Claims for Agricultural, Industrial, and
Miscellaneous Refund Claimants
HTML   XT 2003-06
July 2003
Motor Fuel Tax Increase HTML   XT 2003-04
June 2003
Habitual Filing Problems HTML   XT 2001-05
May 2001
Prompt Filing of Motor Fuel Tax Returns HTML   XT 2001-04
May 2001
Motor Fuel Imported Into Ohio From Michigan HTML   XT 2001-03
March 2001
Proper Terminal Reporting HTML   XT 2001-02
Feb 2001
Tank Truck Movements From One Terminal To Another
Terminal
HTML   XT 2001-01
Jan 2001
Monthly Reporting Problems for all Licensed Motor Fuel
Exporters
HTML   XT 2000-09
Nov 2000
Filing Procedures for all Licensed Motor Fuel Dealers HTML   XT 2000-08
Sept 2000
House Bill 612 Information for all Ohio Motor Fuel Terminal
Operators
HTML   XT 2000-07
Sept 2000
House Bill 612 Information for all Retail Motor Fuel
Dealers (Service Stations)
HTML   XT 2000-06
Sept 2000
House Bill 612 Information for all Motor Fuel Refund
Permit Holders (Claimants)
HTML   XT 2000-05
Sept 2000
House Bill 612 Information for all Licensed Motor Fuel
Common Carriers
HTML   XT 2000-04
Sept 2000
House Bill 612 Information for all Licensed Motor Fuel
Dealers
HTML   XT 2000-03
Sept 2000

Replacement Tire Fee

Title Format Last Revision
Date
Release #
Release Date
Tire Fee Rate Increase Information for All Tire Fee
Registrants
HTML   XT 2001-06
July 2001

Severance Tax

Title Format Last Revision
Date
Release #
Release Date
Oil and Gas Regulatory Cost Recovery Assessment PDF   XT 2020-01
April 2020
Severance Tax Changes for Homestead Use of Natural
Resources
HTML   SEV 2017-01
Aug 2017
Severance Tax: Severers and Owners Must File and Pay
Electronically
HTML Jan 2014 SEV 2013-01
July 2013
Severance Tax Increase on Coal for Certain Permit Holders HTML   XT 2009-02
Dec 2009
Severance Tax Increase on Coal HTML   XT 2007-02
March 2007

Tangible Personal Property Tax

Title Format Last Revision
Date
Release #
Release Date
Excise & Energy Tax Division Seeks Comments on Current
Tangible Personal Property Tax Rules
PDF   XT-2017-06
Oct 2017
Tangible Personal Property Tax – 5 Year Rule Review HTML   XT 2016-06
Oct 2016

Archived Excise & Energy Tax Releases

The Information Releases contained in this archive section have been superseded by later releases. They are archived here for historical/reference purposes ONLY.

Title Format Last Revision
Date
Release #
Release Date
Insurance on Ohio Cigarette Tax Stamps PDF   EXC 2015-01
Feb 2015
Severance Tax: Severers and Owners Must File and Pay
Electronically
HTML Aug 2013 SEV 2013-01
July 2013
Severance Tax: Severers and Owners Must File and Pay 
Electronically
PDF   SEV 2013-01
July 2013
Other Tobacco Products Tax – Premium Cigars HTML   XT 2017-03
July 2017
Cigarette – Minimum Pricing of Cigarettes HTML   XT 2017-02
April 2017
Motor Fuel: All Motor Fuel Tax Report Filers Must File
and Pay Electronically – Excise & Energy Tax Division
Seeks Comments on Proposed Rule Change
HTML   XT-2016-05
Sept 2016
Motor Fuel Tax: All Motor Fuel Tax Taxpayers Must File
and Pay Electronically
HTML Feb 2014 XT 2013-03
Dec 2013
Motor Fuel Tax: All Motor Fuel Tax Taxpayers Must File
and Pay Electronically
HTML   XT 2013-03
Dec 2013
Other Tobacco Products- Little Cigars HTML   XT 2013-02
July 2013
Oil and Gas Regulatory Cost Recovery Assessment HTML   XT 2010-01
Sept 2010
Alcoholic Beverage Reporting Changes For Out-of-State
Wine Suppliers
HTML   XT 2002-05
July 2002

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Additional Resources

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