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.

Is my shipping (hauling) included in the base of the petroleum activity tax (PAT)?

If the shipping charges are included on the invoice of the initial sale of motor fuel outside the distribution system in the state, yes. Such amount is considered a gross receipt from the initial sale of motor fuel outside the distribution system in the state. If the shipping charges are separately billed, such charges would be included in the base of the commercial activity tax (CAT).

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