Petroleum Activity Tax (PAT): Table of Contents
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 will be excluded from the definition of gross receipts for purposes of the commercial activity tax (CAT). At that time, suppliers of motor fuel will 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 beginning on July 1, 2015, gross receipts from the sale, transfer, exchange, or other disposition of motor fuel will be measured utilizing a calculated gross receipts in R.C. 5736.01(E) as amended by Am. Sub. H.B. 492 of the 130th General Assembly. More information will be provided with regards to this change early next year.
About the PAT
Ohio Revised Code - Chapter 5736
Ohio Administrative Rule
Active PAT Licensed Suppliers
Please subscribe to the PAT tax alerts at http://www.tax.ohio.gov/ohtaxalert.aspx to ensure that you receive the most up-to-date information regarding the licensing application.
All suppliers that will be subject to the PAT as of July 1, 2014 must apply for a license with the Tax Commissioner on or before March 1, 2014. Initial licensing will begin in mid-February. At that time, a supplier may apply for a license online at business.ohio.gov. Additionally, 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.