Information Release

XT 2014-03 – IFTA: All IFTA Tax Report and Return Filers Must File and Pay Electronically – Issued December 2014

This information release contains a draft version of Ohio Adm. Code 5703-13-07 that specifies that all International Fuel Tax Agreement (“IFTA”) returns must be filed and paid electronically through the Ohio Business Gateway or through an electronic filing and payment system which will be accessible from the Department’s webpage. The Business Impact Analysis can be found here

All comments regarding this rule should be sent to Keven Kuhns, Division Counsel, Excise & Energy Tax Division, at keven.kuhns@tax.state.oh.us by January 9, 2015.

5703-13-07: International Fuel Tax Agreement taxpayers must file and pay electronically

(A) Except as provided in paragraph (B) of this rule, each taxpayer required to file an International Fuel Tax Agreement (“IFTA”) tax return shall file such return and remit payment of the tax liability as follows:

(1) The returns shall be filed electronically by using the Ohio business gateway as defined in section 718.051 of the Revised Code or by any other electronic filing and payment system established by the department of taxation.

(2) All payments shall be made electronically by using the Ohio business gateway, in the manner prescribed by rules adopted by the treasurer of state under section 113.061 of the Revised Code or through another electronic filing and payment system established by the department of taxation.

(B)(1) Any person may apply to the tax commissioner to be excused from the requirement to file and pay electronically under paragraph (A) of this rule. If a form is prescribed by the commissioner for such purpose, which shall be posted on the department of taxation’s web site, the person shall complete such form.

(2) The commissioner will notify the person in writing of the commissioner’s decision. Unless an earlier date is specified in the notice, the excuse shall continue to apply until revoked in writing by the commissioner. The denial or revocation of an excuse under this paragraph is not a final determination of the commissioner and is not subject to further appeal.

(C) A person must file returns and make payments electronically beginning with returns and payments filed and paid on or after June 1, 2015.

(D) Nothing in this rule affects any person’s obligation to file all returns and pay all amounts due in a timely manner in accordance with Chapter 5728. of the Revised Code and the IFTA Articles of Agreement.