Information Release

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PAT 2014-04 - Petroleum Activity Tax: Supplier to File and Pay Electronically  - Issued January 2014; Updated February 2014 

The Ohio General Assembly has recently enacted the Petroleum Activity Tax (PAT). This is the second version of this information release, which contains a proposed rule in draft form. This proposed rule addresses that the suppliers must file returns and remit payments electronically. The first return for the PAT is due November 10, 2014, which reflects activity from July 1, 2014 to September 30, 2014. The Department has not changed the proposed rule prior to starting the Common Sense Initiative Process. To review the Business Impact Analysis filed with the Common Sense Initiative Office, click here.

If you wish to comment on the proposed rule or the BIA, please send your comments to the Department and the Common Sense Initiative Office by February 28, 2014.

DRAFT Rule 5703-37-03 Supplier must file and pay electronically.

(A) Except as provided in paragraph (B) of this rule, each supplier subject to the tax imposed under section 5736.02 of the Revised Code shall file such return and remit payment of the tax liability as follows:

(1) The returns shall be filed electronically by using the Ohio business gateway as defined in section 718.051 of the Revised Code;

(2) The payment shall be made electronically by using the Ohio business gateway as defined in section 718.051 of the Revised Code or in the manner prescribed by rules adopted by the treasurer of state under section 113.061 of the Revised Code.

(B)(1) Any person may apply to the tax commissioner to be excused from the requirement to file and pay electronically under paragraph (A) of this rule. If a form is prescribed by the commissioner for such purpose, which shall be posted on the department of taxation’s web site, the supplier shall complete such form.

(2) The commissioner will notify supplier in writing of the commissioner’s decision. Unless an earlier date is specified in the notice, the excuse shall continue to apply until revoked in writing by the commissioner. The denial or revocation of an excuse under this paragraph is not a final determination of the commissioner and is not subject to further appeal.

(C) Nothing in this rule affects any supplier’s obligation to timely file all returns and timely pay all amounts required by Chapter 5736. of the Revised Code.