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 refinery selling a blend stock to a manufacturer for use in its manufacturing process. The manufacturer has provided me a Model Certificate D that is utilized to certify that the blend stock will not be used to produce finished gasoline. Is the sale of this motor fuel subject to the PAT or the CAT?

A blend stock is presumed to be gasoline, and therefore, a motor fuel. However, a taxpayer may rebut that presumption by providing the Commissioner with (1) a copy of the Federal certification; and (2) a description of the facts and circumstances surrounding the sale of the blend stock to the manufacturer. Therefore, assuming the refinery provides the Commissioner both pieces of information required in this situation, the gross receipts from the sale of the blend stock sold to a manufacturer would be included in the person’s CAT base. In contrast, if the blend stock is sold to a motor fuel dealer that is in the business of wholesaling the blend stock for blending purposes, the Federal certification would not be sufficient evidence to rebut the presumption that the blend stock was sold for blending purposes.