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Ohio Petroleum Activity Tax Forms Now Available


The Ohio Department of Taxation has issued the license application forms for the Petroleum Activity Tax. Taxpayers subject to the tax are required to register by March 1, 2014. Taxpayers are encouraged to register online but pdf copies ofthe forms and instructions are available.

Effective July 1, 2014 receipts from the sale, transfer, exchange or other disposition of motor fuel will be exempt from the Commercial Activity Tax (CAT). Instead, a Petroleum Activity Tax (PAT) will be imposed on the gross receipts from the first sale, transfer, exchange or other disposition of motor fuel to a point outside the bulk terminal system in Ohio. The tax rate will be 0.65%. There will be no annual minimum tax or any exclusion corresponding to the annual minimum tax.

The PAT is imposed on the “supplier” which is defined as a person who:

(1) Sells, transfers, or otherwise distributes motor fuel from a terminal or refinery rack to a location in this state and that point is outside of a distribution system; or

(2) Imports or causes the importation of motor fuel for sale, exchange, transfer, or other distribution by the person to location in this state and that point is outside of a distribution system.

Excluded from the definition of “gross receipts” are (1) sales by a supplier to a point outside Ohio; (2) federal excise taxes; (3) bad debts; and (4) accounts receivable.

Detailed information on the PAT can be found at: http://www.tax.ohio.gov/PetroleumActivityTax/Information_releases/PAT.aspx