Information Release

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.