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 report pipeline transactions on my motor fuel tax return?

No. Pipeline transactions are above the rack and are reported on the Terminal Operator report.  Regardless of ownership, the dealer only reports the fuel when it is pulled for subsequent disbursement, as a receipt from the terminal.