Information Release

XT 2005-06 - Excise And Motor Fuel Tax Division Information Release – Fuel Tax Surcharge Reduction For Ohio Fuel Use Tax (FUT) Accounts - June 30, 2005

Effective July 1, 2005, the additional $.02 per gallon surcharge on fuel used in Ohio, paid by persons subject to the Ohio fuel use tax, will be reduced to zero. All vehicles that do not leave the state of Ohio will pay the motor fuel use tax at the time of purchase, either at an Ohio retail location or by Ohio tax-paid bulk purchases. Our records indicate you have an Ohio Fuel Use Tax permit, and your vehicles do not travel outside of the state of Ohio.

Vehicles registered with Ohio license plates, that travel in Ohio only, will no longer need to display Ohio Fuel Use Tax permits nor be required to obtain an Ohio Fuel Use Tax license. You will not receive an annual permit renewal.

Since the surcharge is being reduced to zero, there will be no need to file Ohio fuel use tax returns (MVF-43) for reporting periods July 1, 2005, and thereafter.

Ohio fuel use tax returns for reporting periods prior to July 1, 2005, are still required, and any person required to file may receive an estimated assessment if the return is not filed as required. All returns with a due date of July 31, 2005, or prior are still required to be filed and paid.

Summary – effective July 1, 2005

• Additional $0.02 per gallon surcharge reduced to zero.

• Ohio plated vehicles that do not travel outside of Ohio will no longer require an Ohio Fuel Use Tax permit.

• Tax returns are no longer required for vehicles that travel only in Ohio for reporting periods after July 1, 2005.

• If tax-paid fuel is used in your vehicles, all state motor fuel use tax is paid at the time of purchase.

• A permit renewal form will not be mailed in the fall of 2005.

FREQUENTLY ASKED QUESTIONS

Q. My truck does not leave Ohio. Do I need an Ohio Fuel Use Tax permit?

A. No. If your truck is plated with an Ohio plate and does not leave Ohio, you will not need an Ohio Fuel Use Tax permit after July 1, 2005.

Q. What tax returns are required to be filed?

A. All returns that include any period prior to July 1, 2005, are still required to be filed.

Q. What if I travel outside of Ohio?

A. If your vehicles need to travel outside of Ohio, they would require an Ohio IFTA decal, or as another option, all jurisdictions offer a single trip IFTA permit if travel in their state is infrequent. These same vehicles traveling outside of Ohio would also need the appropriate vehicle license registrations.

If you have any questions, please contact the Fuel Use/IFTA Compliance Unit:

Ohio Department of Taxation
Fuel Use/IFTA Compliance Unit
P.O. Box 530
Columbus, Ohio 43216-0530
Telephone: (855) 466-3921
Fax: (206) 350-6722
Web site: tax.ohio.gov