Information Release

XT 2017-04 – Motor Fuel – Aviation Fuel Reporting: Certain Information Required to be Filed Monthly Regarding Aviation Fuel Transactions– Issued August, 2017

This information release contains a draft of new administrative rule, Ohio Adm. Code 5703-11-05, that specifies the information that must be included when reporting aviation fuel. Prior to adopting this rule, the Department is seeking public comment on the draft of this rule.  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 August 31, 2017.

5703-11-05 Required Information for Aviation Fuel Dealers

(A) Each monthly aviation fuel dealer report filed pursuant to section 5735.024 of the Revised Code shall contain the following information: 
(1) The seller’s name and address;
(2) The seller’s tax identification number (FEIN/SSN) and Ohio motor fuel/aviation fuel account number;
(3) The purchaser’s name;
(4) The purchaser’s tax identification number (FEIN/SSN);
(5) The city and state of origin of the aviation fuel;
(6) The destination of the fuel by street address, city, state and zip code;
(7) The type of fuel;
(8) The total gallons sold to airports in Ohio;
(9) The number of gallons of fuel sold by product type; and
(10) The number of gallons on which sales tax was not charged.
(B) These reporting requirements apply to all aviation fuel reported on or after January 1, 2018.