The petroleum activity tax (PAT) was enacted in Am. Sub. H.B. 59, which was passed in the 130th General Assembly. Beginning on July 1, 2014, receipts from the sale, transfer, exchange, or other disposition of motor fuel became excluded from the definition of gross receipts for purposes of the commercial activity tax (CAT). At that time, suppliers of motor fuel began to pay the replacement PAT, which is an excise tax measured by a supplier’s gross receipts from the sale, transfer, exchange, or other disposition of motor fuel in this state.
Please note that effective on July 1, 2015, the PAT base will change from gross receipts to “calculated gross receipts” as amended by Am. Sub. H.B. 492 of the 130th General Assembly.
About the PAT
Ohio Administrative Code (Rules)
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All suppliers subject to the PAT must apply for a license with the Tax Commissioner on or before March 1, 2014 or within 30 days of becoming subject to the PAT. The supplier license application is available online at business.ohio.gov. All suppliers are required to renew their licenses each year on or before March 1.
Suppliers who are not registered for the Ohio Business Gateway will need to set up an account before applying for a license at business.ohio.gov. You will need the following information to complete the application:
- Legal name of the entity;
- Trade name or D/B/A;
- NAICS Code;
- The entity type;
- Primary address;
- Mailing address;
- E-mail address;
- Whether the applicant operates as an importer, distributor (i.e., rack/refinery), or both;
- The type of fuel the applicant intends to sell;
- Personal responsibility information (The PAT imposes personal liability to officers or employees who are responsible for filing the returns and making the payments.); and
- Federal identification number or social security number, if operating as a sole proprietor.
Please see IR PAT 2014-01 for more information about the licensing requirement.