XT 2005-01 - Excise and Motor Fuel Tax Division Information
Release – Proper Reporting Of Biodiesels (Including Soy Oil
And Soy Diesels) - May 16, 2005
Biodiesel is defined as a clean burning fuel derived from
vegetable oils and animal fats that can be substituted in
various increments for petroleum based diesel fuels.
Clear biodiesels or clear biodiesel blends will be considered
as product 160 – clear diesel.
Tax Return Schedules
Ohio licensed motor fuel dealers should report clear
biodiesels or clear biodiesel blends as product 160.
Dyed biodiesels will be reported as either product 227 – low
sulfur dyed or product 226 – high sulfur dyed based on the
Report clear biodiesels or clear biodiesel blends on the
appropriate receipt schedule as product 160.
Disbursements of clear biodiesels or clear biodiesel blends
are to be reported on the appropriate disbursement schedule
for product 160.
If clear biodiesel fuel is blended with low sulfur dyed
(product 227), or high sulfur dyed (product 226), it will be
necessary to "book adjust" the biodiesel from product
160. The disbursement Schedule 6 for product 160 is to
include a "BA to Product ____" with the actual gallons being
blended. The receipt Schedule 2 for the product
receiving or being blended with the clear biodiesel is to
include a "BA from Product 160," with the same biodiesel
gallons as listed on the BA from Schedule 6.
Clear Kerosene (product 142) blended with biodiesel (product
160) is to be reported as product 160.
Once the product is correctly "book adjusted," it can then be
listed on the correct disbursement schedule for that product
Clear biodiesels are to be included on the clear diesel recap
- Recap 2D. Clear biodiesels blended with dyed
low sulfur diesel (product 227) is to be inventoried on the
Recap 2B and clear biodiesels blended with dyed high sulfur
diesel (product 226) is to be included with the inventory
gallons listed on Recap 2G.
If you have any questions, please contact us at:
Ohio Department of Taxation
Motor Fuel Unit
P.O. Box 530
Columbus, Ohio 43216-0530