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