XT 2005-07 - Excise and Motor Fuel Tax Division Information
Release - Fuel Tax Surcharge for IFTA Accounts - June 30,
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
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.
- 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
- All vehicles with an IFTA permit should be reported on
your quarterly IFTA return regardless of where they traveled.
have any questions, please contact the Fuel Use/IFTA
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