XT 2000-06 - Motor Fuel Tax Information Release - House Bill
612 Information For All Retail Motor Fuel Dealers (Service
Stations) - September 8, 2000
The 123rd General Assembly enacted House Bill 612.
This legislation is effective September 29, 2000. The
following changes were made by this legislation and affect
the requirements of retail service stations:
The term "water clear" has been removed from the definition
of motor fuel and kerosene in sections 5735.01 (B) and (C),
5735.023 (A) and 5735.05 (A) (2). Both "waterclear" and
"dyed" K-1 kerosene may be sold tax free at retail service
stations (provided the kerosene isn’t pumped into a motor
vehicle fuel tank). This change does not
affect the requirement that dyed diesel fuel is prohibited
from being sold at retail service stations.
The time for filing motor fuel shrinkage refund claims is
increased from 60 days to 120 days after June 30 and December
31 of each year. The time for filing other motor fuel refund
claims (off road usage or used outside Ohio, mass transit and
sales by non-dealers outside this state or to the U.S.
government) has been increased from 180 days to 365 days.
We are in the process of reprinting the "Pertinent Facts
Pertaining to Retail Service Stations" guide to include these
changes. A new guide will be mailed to you in the near
future. If you have any questions, please call (614)