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.

Are gross receipts from motor fuel used off-highway (e.g., propane as home heating or motor fuel utilized in agriculture) included in the PAT base?

The PAT is measured by gross receipts from the initial sale of motor fuel outside the distribution system in Ohio. Unlike the motor fuel tax in Chapter 5735, the manner of use does not impact its inclusion in the base of the tax.