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.

Can I get a refund on the fuel used in my pleasure boat?

The motor fuel tax is used to maintain the state's highways and waterways. Because it is used to maintain the waterways, as well as the highways, you are subject to the tax. The only exception to this is if the boat is used for your chief business or means of livelihood and is delivered in bulk lot vehicles. For example, if you had a charter boat business, you would be eligible for a refund of the tax. However, if the fuel is used in a pleasure boat, the tax cannot be refunded.