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.

I am a retailer who purchases my fuel from an Ohio licensed motor fuel dealer. Am I a supplier, for purposes of the petroleum activity tax (PAT)? Do I continue to include the sale of motor fuel in my taxable gross receipts for purposes of the commercial activity tax (CAT)?

In this situation, the retailer would not be considered a supplier for purposes of the PAT. Additionally, beginning on July 1, 2014, a retailer would no longer be required to include in its taxable gross receipts for purposes of CAT, the sale of motor fuel to its customers.