Frequently Asked Questions

The Ohio Department of Taxation has compiled a list of frequently asked questions covering many different categories.

To view the questions, click on the "Select Category" bar and then click on the category you are interested in.  A list of questions will appear pertaining to that category. Then click on the question you are inquiring about and the answer will appear.

What is the Distribution System?

The distribution system is the bulk transfer or terminal system for the distribution of motor fuel. The distribution system consists of refineries, pipelines, marine vessels (i.e., barges), and terminals. The distribution system does not include ground transportation, such as tank cars, rail cars, trailers, or trucks.