XT 2000-04 - Motor Fuel Tax Information Release - House Bill
612 Information For All Licensed Motor Fuel Common Carriers -
September 6, 2000
The 123rd General Assembly enacted House Bill 612.
This legislation will be effective September 29, 2000. The
following change is effective starting with the October 2000
common carrier report.
Prior to this legislation, ethanol was taxed at the same
point as diesel fuel, i.e. when it was used or sold for use
as a motor fuel. This legislation changed Section 5735.01 (E)
(2) to include ethanol in the definition of gasoline. As
such, ethanol will be reported the same as gasoline. You have
been required to report the shipment of ethanol and gasoline
separately. Effective October 1, 2000, any gasoline/ethanol
blend that you transport should be reported only as gasoline
(product code 65). Ethanol will also be reported as gasoline
(product code 65).
If you have any questions about this release, please contact
the Motor Fuel Tax Compliance Unit at (855) 466-3921.