Effective: April 3, 2019 Latest Legislation: House Bill 62 – 133rd General Assembly As used in this chapter: (A) “Motor vehicles” includes all vehicles, vessels, watercraft, engines, machines, or mechanical contrivances which are powered by internal combustion engines or motors. (B) “Motor fuel” means gasoline, diesel fuel, kerosene, compressed natural gas, or any other liquid […]
Effective: April 3, 2019 Latest Legislation: House Bill 62 – 133rd General Assembly For the purposes of this chapter, amounts of liquid natural gas and compressed natural gas shall be measured in gallon equivalents as follows: (A) The diesel gallon equivalent standard for liquid natural gas shall be the equivalent of one gallon of motor […]
Effective: September 29, 2017 Latest Legislation: House Bill 49 – 132nd General Assembly (A) A motor fuel dealer shall not receive, use, sell, or distribute any motor fuel or engage in business within this state unless the motor fuel dealer holds an unrevoked license issued by the tax commissioner to engage in such business. (B) […]
Effective: October 1, 1996 Latest Legislation: House Bill 305 – 121st General Assembly (A) Each person who would qualify for a motor fuel dealer’s license under any division in divisions (I)(1)(a) through (d) of section 5735.01 of the Revised Code if that person’s business activity were conducted in this state, who makes a sale for […]
Effective: October 1, 1996 Latest Legislation: House Bill 305 – 121st General Assembly (A) A retail dealer shall not receive, use, sell, or distribute any motor fuel or engage in business within this state unless the retail dealer holds an unrevoked license, for each retail location, issued by the tax commissioner to engage in such […]
Effective: September 29, 2000 Latest Legislation: House Bill 612 – 123rd General Assembly (A) No person operating a retail service station shall store, sell, or attempt to sell or distribute any untaxed motor fuel, except K-1 kerosene, at a retail service station. (B) A licensed motor fuel dealer that operates a bulk storage plant and […]
Effective: March 30, 2018 Latest Legislation: House Bill 24 – 132nd General Assembly (A) No aviation fuel dealer shall purchase aviation fuel for resale in this state without first being licensed as an aviation fuel dealer by the tax commissioner to engage in such activities. (B) The failure to register with the commissioner as an […]
Effective: October 1, 1996 Latest Legislation: House Bill 305 – 121st General Assembly (A) No person shall recklessly import, sell, use, deliver, transport, distribute, or store motor fuel within this state upon which the taxes imposed by this chapter are owed but have not first been paid to or reported by the holder of an […]
Effective: March 27, 2020 Latest Legislation: House Bill 197 – 133rd General Assembly (A) The tax commissioner, for the purposes of administering this chapter, shall issue an exporter license to a person that receives motor fuel in this state and exports that fuel out of this state and that demonstrates to the tax commissioner’s satisfaction […]
Effective: October 1, 1996 Latest Legislation: House Bill 305 – 121st General Assembly (A) No person shall act in the capacity of a terminal operator within this state unless the person holds an unrevoked license issued by the tax commissioner to engage as a terminal operator. A person desiring to be a terminal operator shall […]
Effective: September 6, 2012 Latest Legislation: House Bill 508 – 129th General Assembly Except as provided in division (C)(2) of section 5735.02 of the Revised Code, every motor fuel dealer shall file with the tax commissioner a surety bond of not less than five thousand dollars, but may be required by the tax commissioner to […]
Effective: March 30, 2018 Latest Legislation: House Bill 24 – 132nd General Assembly If a motor fuel dealer files a false monthly report of the information required under section 5735.06 of the Revised Code, fails to file a monthly report as required by that section or section 5735.024 of the Revised Code, or fails to […]
Effective: October 1, 1996 Latest Legislation: House Bill 305 – 121st General Assembly (A) The tax commissioner may revoke the license of a retail dealer in the following circumstances: (1) The retail dealer sells or attempts to sell any motor fuel upon which any motor fuel tax imposed by this chapter has not been paid; […]
Effective: October 1, 1996 Latest Legislation: House Bill 305 – 121st General Assembly (A) The tax commissioner may revoke an exporter’s license in the following circumstances: (1) An exporter licensed under section 5735.026 of the Revised Code purchases, for export, motor fuel in this state exclusive of the motor fuel tax, and subsequently diverts or […]
Effective: October 1, 1996 Latest Legislation: House Bill 305 – 121st General Assembly If a terminal operator files a false monthly report of the information required under section 5735.063 of the Revised Code, or fails to file the monthly report required by section 5735.063 of the Revised Code, the tax commissioner may revoke the license […]
Effective: October 1, 1996 Latest Legislation: House Bill 305 – 121st General Assembly If a permissive motor fuel dealer files a false monthly report of the information required under section 5735.06 of the Revised Code, fails to file the monthly report as required by section 5735.06 of the Revised Code, or fails to pay the […]
Effective: April 3, 2019 Latest Legislation: House Bill 62 – 133rd General Assembly (A) There is hereby levied a motor fuel excise tax on each motor fuel dealer, measured by gross gallons, upon the receipt of motor fuel within this state. The tax is levied at the rates prescribed by divisions (E) and (F) of […]
Effective: April 3, 2019 Latest Legislation: House Bill 62 – 133rd General Assembly Out of revenue from the tax levied by section 5735.05 of the Revised Code, the treasurer of state shall place to the credit of the tax refund fund established by section 5703.052 of the Revised Code amounts equal to the refunds certified […]
Effective: January 1, 2018 Latest Legislation: House Bill 26 – 132nd General Assembly The general assembly finds as a fact that, of the revenue from the tax imposed by section 5735.05 of the Revised Code, one per cent is attributable to the operation of motor vehicles upon waters within the boundaries of this state. Of […]
Effective: July 3, 2019 Latest Legislation: House Bill 62 – 133rd General Assembly There is hereby created in the state treasury the motor fuel tax administration fund for the purpose of paying the expenses of the department of taxation incident to the administration of the motor fuel laws. After the treasurer of state credits the […]
