Ohio – Update Regarding Taxable Receipts from the Sale of Motor Fuel Used on Public Highways

2/12/2014

SALT Report 2140 – On December 7, 2012 the Ohio Supreme Court ruled that any funds the Department of Taxation collects from the gross receipts involving motor fuel used on public highways must be used for public highway purposes.

Therefore, the Department warns that all taxpayers affected by this decision are required to track their receipts attributable to these sales separately from all other taxable gross receipts for reporting purposes.  The Department is currently in the process of updating their reporting system and returns to facilitate the collection of these taxes in the future.  Until that system is available, the Department is working on another system that will allow taxpayers to report these receipts.

The Department will update their website as more information becomes available.

For Further Information

Ohio Department of Taxation – Taxable Gross Receipts from the Sale of Motor Fuel Used on Public Highways

Beaver Excavating Co v. Testa – Slip Opinion No 2012-Ohio-5776