XT 2003-06 - Excise and Motor Fuel Tax Division Information
Release – Motor Fuel Tax Increase and Filing Period
Adjustment for Refund Claims for Agricultural, Industrial and
Miscellaneous Refund Claimants - July 2, 2003
Amended Substitute House Bill 87 became effective March 31,
2003. Included in this bill was an increase in the state
motor fuel tax. Effective July 1, 2003, the state motor fuel
tax rate for fuel used on the highways is 24 cents, an
increase from the current 22 cents. This bill also provides
for an additional increase of 2 cents on July 1, 2004.
Our automated refund system is not able to accommodate
gallons purchased at multiple rates. We strongly recommend
that you file your refund claims for fuel used in an exempt
manner on a monthly, calendar quarter, or semi-annual
(January – June and July – December) basis. If you file a
claim that includes gallons purchased at multiple tax rates,
your claim must be processed manually and may be delayed.
If you file an MVF-4 (AG), MVF-4 (IND), or MVF-9 (Mass
Transit) you must still adhere to the 365-day purchase
requirement as set forth under sections 5735.14 and 5735.142.
Likewise, claimants who may not accumulate the required
minimum of 100 gallons without crossing over into a period
with the new rate will have no choice but to file a claim
containing multiple rates.
We hope to eliminate as many multiple tax rate claims as
possible in order to process them in a timely manner. Please
direct any questions you may have regarding this to:
Ohio Department of Taxation
Motor Fuel Refund Unit
P.O. Box 530
Columbus, Ohio 43216-0530