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 deliver propane for home heating do I have to apply for a motor fuel dealer’s license?

Yes. Regardless of use, if a product meets the definition of fuel, you must be licensed to do business in Ohio.  For additional information regarding licensing requirements contact the motor fuel division at 855-466-3921, option #4.