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.

How is the tax calculated on my motor fuel tax return?

  • Gasoline is taxed upon receipt, less any credits (sales to licensed dealers, US Government, exports out of Ohio or sales to propel aircraft)
  • All other products are taxed upon disbursement to the end user.