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Ohio Issues Information Releases on the Petroleum Activity Tax

Ohio has issued four information releases this month on the new Petroleum Activity Tax (PAT) which takes effect on July 1, 2014, replacing the Commercial Activity Tax (CAT) on motor fuel. Taxpayers are encouraged to sign up for PAT tax alerts at: http://www.tax.ohio.gov/ohtaxalert.aspx

PAT 2014‐01 provides information on licensing, reminding all suppliers who will be subject to the PAT to apply for a license on or before March 1, 2014. Licensing will begin mid‐February through the Ohio Business Gateway at business.ohio.gov. The following fees will apply:

Importers: Applicants that solely import or cause
the importation of motor fuel for sale, exchange,
or transfer in this state
Distributors (i.e., Rack/Refinery): Applicants that
sell, transfer, exchange, or otherwise dispose of
motor fuel to a point outside of the distribution
Applicants that operate as both an importer and a

PAT 2014‐02 issues proposed regulations relating to records retention by Taxpayers for a period of 4 years from the later of the filing or due date of the tax return covering the period to which the records relate. PAT 2014‐03 issues proposed regulations relating to the sampling methods used in auditing a Taxpayer’s records.

PAT 2014‐04 issues proposed regulations requiring e‐filing and electronic payment of taxes. More information on each of these information releases can be found at: