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.