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.

If I choose to separately state the petroleum activity tax (PAT), is the amount I recover from my customer excluded from the base of the PAT as a “state or federal excise tax paid by the supplier on the motor fuel”?

No, the PAT is not a tax on motor fuel and any amount recovered is considered a gross receipt for purposes of the PAT.

* Applicable from July 1, 2014 to June 30, 2015