Information Release

CAT 2013-02 - Commercial Activity Tax: Taxable Gross Receipts from the Sale of Motor Fuel Used on Public Highways - Issued February, 2013; Updated May, 2013 

On December 7, 2012, the Ohio Supreme Court decided in Beaver Excavating Co, et. al. v. Testa, Slip Opinion No 2012-Ohio-5776 that the tax collected from taxable gross receipts relating to motor fuel used on public highways must be dedicated for highway purposes.

As such, beginning December 7, 2012, taxpayers impacted by this decision must track those receipts relating to motor fuel used on public highways separately from all other taxable gross receipts for purposes of reporting to the Department.

A mechanism has been designed for taxpayers to report their bifurcated receipts. Beginning with the tax return due on August 10, 2013, a taxpayer is required to indicate on its return the portion of the taxpayer’s receipts attributable to motor fuel used for propelling vehicles on public highways, railways, and waterways.(1) Please note, a taxpayer that reports such receipts may not utilize the statutory estimation procedure.

The Department will update this information release as more information becomes available. Please contact the CAT Division with any questions at 1-888-722-8829.

(1) Because August 10, 2013 falls on a non-business day, pursuant to section 1.14 of the Revised Code, the return due date is extended to August 12, 2013.