Information Release

XT 2004-01 Excise Tax Division Information Release – Revised Definition Of Transit Buses – February 12, 2004

The 125th General Assembly recently passed Amended Substitute House Bill 127. This bill changed the definition of "transit bus" to include buses with seating capacities fewer than ten persons. Previously, only transit buses that had a seating capacity of more than ten persons were eligible under the refund provisions of the motor fuel tax. This change is effective March 11, 2004.

In order to qualify for a refund of the applicable portion of the tax, the transit bus must still be operated for public transit or paratransit service on a regular and continuing basis within the state by or for a county, a municipal corporation, a county transit board, or a regional transit authority or commission. It does not include shared-ride taxi service, carpools, vanpools, jitney service, school bus transportation, or charter or sightseeing services.

All other provisions and limitations applicable to motor fuel refunds, such as the 100 gallon minimum claim and the 365-day time frame within which the claim must be filed, continue to apply.

Any questions may be directed to the:

Ohio Department of Taxation
Excise and Motor Fuel Division
P.O. Box 530
Columbus, OH 43216-0530
Telephone: (614) 466-3503
Fax: (614) 752-8644