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.

As a supplier, is my entire invoice considered my “gross receipt” for purpose of PAT?

Gross receipts include those amounts received from the sale, transfer, exchange, or other disposition of motor fuel as “motor fuel” is defined in section 5736.01 of the Revised Code. R.C. 5751.01(F)(2)(r) is being interpreted by the Department to encompass all of this activity related to the first sale of motor fuel outside the distribution system in this state (this would include shipping (hauling), the PAT itself, any related fees).

* Applicable from July 1, 2014 to June 30, 2015