Frequently Asked Questions

The Ohio Department of Taxation has compiled a list of frequently asked questions covering many different categories.

To view the questions, click on the "Select Category" bar and then click on the category you are interested in.  A list of questions will appear pertaining to that category. Then click on the question you are inquiring about and the answer will appear.

Do gas stations have to pay CAT and the Rack Tax on motor fuel sales?

  • No, all motor fuel is excluded from the CAT base beginning July 1, 2014. Instead, receipts from the first sale of motor fuel in Ohio will be reported by refineries and terminals under the new Rack Tax.