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.

How do I obtain a motor fuel dealer's license?

You must complete the application, MF 201 - Application for License as a Motor Fuel Dealer, and meet at least one of the following qualifications outlined under Ohio Revised Code section 5735.01 (I) and meet all bonding requirements.

  • The person imports from another state or foreign country or acquires motor fuel by any means into a terminal in this state;
  • The person imports motor fuel from another state or foreign country in bulk lot vehicles for subsequent sale and distribution in this state from bulk lot vehicles;
  • The person refines motor fuel in this state;
  • The person acquires motor fuel from a motor fuel dealer for subsequent sale and distribution by that person in this state from bulk lot vehicles;