Information Release

XT 2009-01 - Excise, Motor Fuel and Public Utility Tax Division Information Release – Motor Fuel Shrinkage Allowance Reduction for Ohio Motor Fuel Dealers - Issued July 2009

The 128th Ohio General Assembly enacted Amended Substitute House Bill 2 that provided for changes in the state motor vehicle fuel excise tax.   

Effective beginning July 1, 2009, the licensed dealer shrinkage allowance provided for in R.C. 5735.06 will be reduced to 1 percent, and the retail shrinkage allowance will be reduced to 0.5 percent, as highlighted in the table below:

 As of July 1, 2009:

Licensed Dealer Shrinkage Allowance


Retail Dealer Shrinkage Allowance


The first tax return subject to these new rates will be for the month of July 2009, which is due Aug. 31, 2009. An updated Licensed Dealer’s Monthly Ohio Motor Fuel Tax Report (MF 2), which reflects the new rates, is available here or by using the search feature in the Tax Forms section of this Web site on August 3.      

The tax return for June 2009, which is due July 31, 2009, should be filed with the previous shrinkage rates on the currently available form.    

If you have any questions, please contact the Ohio Motor Fuel Tax Unit at (855) 466-3921.


                                                        Ohio Department of Taxation

                                                        Motor Fuel Tax Unit

                                                        P.O. Box 530

                                                        Columbus, Ohio 43216-0530

                                                        Telephone:  (855) 466-3921

                                                        Fax:  (206) 350-6722

                                                        Web site: