Information Release

XT 2000-06 - Motor Fuel Tax Information Release - House Bill 612 Information For All Retail Motor Fuel Dealers (Service Stations) - September 8, 2000

The 123rd General Assembly enacted House Bill 612. This legislation is effective September 29, 2000. The following changes were made by this legislation and affect the requirements of retail service stations:


The term "water clear" has been removed from the definition of motor fuel and kerosene in sections 5735.01 (B) and (C), 5735.023 (A) and 5735.05 (A) (2). Both "waterclear" and "dyed" K-1 kerosene may be sold tax free at retail service stations (provided the kerosene isn’t pumped into a motor vehicle fuel tank). This change does not affect the requirement that dyed diesel fuel is prohibited from being sold at retail service stations.


The time for filing motor fuel shrinkage refund claims is increased from 60 days to 120 days after June 30 and December 31 of each year. The time for filing other motor fuel refund claims (off road usage or used outside Ohio, mass transit and sales by non-dealers outside this state or to the U.S. government) has been increased from 180 days to 365 days.

We are in the process of reprinting the "Pertinent Facts Pertaining to Retail Service Stations" guide to include these changes. A new guide will be mailed to you in the near future. If you have any questions, please call (855) 466-3921.