Information Release

XT 2005-07 - Excise and Motor Fuel Tax Division Information Release - Fuel Tax Surcharge for IFTA Accounts - June 30, 2005

The 126th Ohio General Assembly recently enacted Amended Substitute House Bill 66.  This bill will affect vehicles that currently require Ohio fuel use tax permits, either an International Fuel Tax Agreement (IFTA) permit or an Ohio Fuel Use Tax (FUT) permit.  Our records indicate that you have an Ohio IFTA account.

Effective immediately the exemption for 2-axle trucks and buses with a gross vehicle weight (GVW) or registered gross vehicle weight (RGVW) over 26,000 lbs. is removed.  All miles traveled by these vehicles should be reported as taxable miles and credit for all gallons of tax-paid Ohio fuel purchased for these vehicles should be claimed on your IFTA return.   Beginning with the 3rd Quarter, 2005, the Ohio surcharge line will no longer appear on the IFTA return.

Since the surcharge is being reduced to zero, vehicles registered with Ohio license plates, that travel Ohio only, will no longer need to display Ohio IFTA permits or FUT permits.  Vehicles not displaying a current year IFTA permit should not be reported on a quarterly IFTA return.  Vehicles that do have a current year IFTA permit displayed should be reported on the quarterly IFTA return, regardless of where they traveled.

Summary

  • Additional $0.02 per gallon surcharge reduced to zero, effective July 1, 2005.
  • Exemptions for 2-axle trucks and buses removed.
  • Ohio plated vehicles that do not travel outside of Ohio, will no longer require an Ohio IFTA or FUT permit.
  • All vehicles with an IFTA permit should be reported on your quarterly IFTA return regardless of where they traveled.

 

          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