Information Release

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CAT 2013-02 - Commercial Activity Tax: Taxable Gross Receipts from the Sale of Motor Fuel Used on Public Highways - Issued February, 2013 

On December 7, 2012, the Ohio Supreme Court decided in Beaver Excavating Co, et. al. v. Testa, Slip Opinion No 2012-Ohio-5776 that the tax collected from taxable gross receipts relating to motor fuel used on public highways must be dedicated for highway purposes.

As such, beginning December 7, 2012, taxpayers impacted by this decision must track those receipts relating to motor fuel used on public highways separately from all other taxable gross receipts for purposes of reporting to the Department. The Department is in the process of updating systems and returns to collect the data in the future. In the interim, a mechanism is being designed for taxpayers to report their bifurcated receipts.

The Department will update this information release as more information becomes available. Please contact the CAT Division with any questions at 1-888-722-8829.