XT 2001-05 - Habitual Filing Problems - May 25, 2001
Each month when reviewing motor fuel tax returns, habitual
errors and mistakes are discovered that hamper our processing
of the returns. Please carefully review the following issues.
If necessary, correct any of the problems that may affect
your return.
FILING OF RETURN
The tax return (and supporting schedules and recaps) must be
filed and paid on or before the last day of
the month following the report period. Those taxpayers who
pay by electronic funds transfer (EFT) must ensure that even
though payment may be made timely, the return must also be
submitted timely.
SUBTOTALING OF SUPPLIERS/PURCHASERS
You are required to list each receipt of fuel on a separate
line and group like suppliers (suppliers with the same FEIN)
together and provide a gallonage subtotal by
supplier. You are also required to list each disbursement of
fuel on a separate line and you must group like purchasers
(purchasers with the same FEIN) together and provide a
gallonage subtotal by purchaser. See
instructions on the back of the receipt and disbursement
schedules.
COMPLETING SCHEDULE 3
When reporting fuel imported into Ohio (schedule 3), you must
provide the city and state point of origin (column 4) of the
fuel. It is also imperative that like states be grouped
together and subtotaled by state of origin See
instructions on the back of the receipt schedule.
COMPLETING SCHEDULE 7
When exporting fuel out of Ohio, you must report each export
on schedule 7. A separate export schedule,
in duplicate, must be submitted for each
destination state and submit a duplicate
schedule 7 for each destination state. The duplicate copy is
sent to the destination state as indicated on the export
schedule. See instructions on the back of the disbursement
schedule.
BOOK ADJUSTMENT
Book adjustments should only be reported on schedules
2 and 6. Please use the following format for
reporting book adjustments: Receipts Schedule
(schedule type 2). In column 3, report "BA". In column 5,
report "From product type _____" (the blank would be filled
in with the product type number). In column10, report the
total gallons transferred for the month. Disbursements
Schedule (schedule type 6). In column 3, report "BA". In
column 6, report "To product type _____" (the blank would be
filled in with the product type number). In column 11, report
the gallons transferred for the month.
Do not report book adjustments on any
schedules other than 2 or 6.
WHOLE GALLONS
Do not use fractions of gallons when
reporting gallonage figures. Use whole gallons only for
returns, recaps and schedules.
DATE RECEIVED/DATE SHIPPED
When completing column 7 on the "receipt schedule" (form
MF-2-1), you must use the date you received the
product, not the invoice date. When completing
column 8 on the "disbursement schedule" (form MF-2-2), you
must use the date you shipped the product,
not the invoice date. See instructions on the back of the
receipt and disbursement schedules.
REPORTING NUMBER 1 DISTILLATE PRODUCTS
Much confusion has been created by the recent changes in
federal law as it relates to dyed and undyed kerosene. This
is a reminder that for Ohio reporting purposes, all number 1
product (kerosene) that is dyed should be
reported under product code 227 (low sulfur dyed). DO
NOT report dyed number 1 product
under product code 142 (kerosene). All number 1 product that
is undyed or clear (this includes K-1
kerosene and aviation jet fuel) should be reported under
product code 142.
DOCUMENT NUMBER
The document number to be reported in column 8 on the receipt
schedule (form MF-2-1) or column 9 on the disbursement
schedule (form MF-2-2) is the bill of lading
number if the product is picked up at a terminal. If
the product is picked up from a location other than a
terminal, the document number to be reported is the
invoice number See instructions on the
back of the receipt and disbursement schedules.
The privilege of being a licensed motor fuel dealer has
certain obligations and requirements. These obligations and
requirements include the filing of accurate and concise
returns, schedules and recaps. Dealers who continually file
incomplete, inaccurate or false returns are subject to
revocation of their motor fuel dealer’s license. If you have
any questions about this release or would like to discuss
your filing requirements, please contact the Motor Fuel Tax
Compliance Unit at (614) 466-3503.