XT 2009-01 - Excise, Motor Fuel and Public Utility Tax
Division Information Release – Motor Fuel Shrinkage Allowance
Reduction for Ohio Motor Fuel Dealers - Issued July 2009
The 128th Ohio General Assembly enacted Amended Substitute
House Bill 2 that provided for changes in the state motor
vehicle fuel excise tax.
Effective beginning July 1, 2009, the licensed dealer
shrinkage allowance provided for in R.C. 5735.06 will be
reduced to 1 percent, and the retail shrinkage allowance will
be reduced to 0.5 percent, as highlighted in the table below:
As of July 1, 2009:
|
Licensed Dealer Shrinkage
Allowance
|
1%
|
|
Retail Dealer Shrinkage
Allowance
|
0.5%
|
The first tax return subject to these new rates will be for
the month of July 2009, which is due Aug. 31, 2009. An
updated Licensed Dealer’s Monthly Ohio Motor Fuel Tax Report
(MF 2), which reflects the new rates, is available here
or by using the search feature in the Tax
Forms section of this Web site on August
3.
The tax return for June 2009, which is due July 31, 2009,
should be filed with the previous shrinkage rates on the
currently available form.
If you have any questions, please contact the Ohio Motor Fuel
Tax Unit at (614) 466-3503.
Ohio Department of Taxation
Motor
Fuel Tax Unit
P.O. Box 530
Columbus, Ohio 43216-0530
Telephone: (614) 466-3503
Fax: (614) 752-8644
Web site: tax.ohio.gov