Information Release

XT 2004-03 - Excise and Motor Fuel Tax Division Information Release – Motor Fuel Tax Refund Claims For Agricultural, Industrial, And Miscellaneous Refund Claimants - August 6, 2004

The purpose of this information release is to address the filing of motor fuel refund claims for agricultural, industrial, and miscellaneous refundable use. Amended Substitute House Bill 87, effective March 31, 2003, increased the state motor fuel tax. Effective July 1, 2004, the state motor fuel tax rate increased by 2 cents from 24 cents to 26 cents. The motor fuel tax rate may increase an additional 2 cents per gallon on July 1, 2005, depending on changes to the federal highway distribution of the federal motor fuel tax.

To efficiently process your refund claims it is 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. Our automated refund system is not able to accommodate gallons purchased at multiple rates. If you file a refund claim that includes gallons purchased for a period that has multiple tax rates, your claim must be processed manually and may be delayed.

For the period July 1, 2004, through June 30, 2005, a mass transit provider may claim 25 cents per gallon, and the school district claimants (MVF-81) for the same time period may claim 4 cents per gallon. All other refund filers who file a claim for the above period are entitled to 26 cents per gallon.

If you file an MVF-4 (AG), MVF-4 (IND), MVF-9 (Mass Transit), or MVF-81 (School District), you must still adhere to the 365-day purchase requirement as set forth under R.C. 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 the Motor Fuel Tax Refund Unit at (614) 466-3503.