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.

What products are commonly considered motor fuel for purposes of the PAT?

Some common products include, but may not be limited to, the following: 

  • Aviation Fuels
  • Bio-Diesel
  • Alcohol Gasoline
  • Blending Components
    • Alkylate
    • Benzene
    • Butane
    • Butene
    • Butylene
    • Catalytically cracked gasoline
    • Coker gasoline
    • Ethane
    • Ethylene
    • Ethyl tertiary butyl ether (ETBE)
    • Hexane
    • Hydrocrackate
    • Isobutane
    • Isomerate
    • Methyl tertiary butyl ether (MTBE)
    • Mixed xylene (not including any separated isomer of xylene
    • Napthas
    • Natural gasoline (including methane)
    • Pentane
    • Pentane mixture
    • Polymer gasoline
    • Propylene
    • Raffinate
    • Reformate
    • Straight-run gasoline
    • Straight-run naphtha
    • Tertiary amyl methyl ether (TAME)
    • Tertiary butyl alcohol (gasoline grade) (TBA)
    • Thermally cracked gasoline
    • Toluene
    • Transmix containing gasoline
    • Waste Oil
    • Xylene
  • Diesel-dyed
  • Diesel-clear
  • Ethanol
  • Fuel Oil
  • Gasohol
  • K-1 Kerosene
  • Liquid Petroleum Gas (including Butane, Ethane, Pentane, and Propane)
  • Liquid Natural Gas
  • 100% Bio-Diesel