Ohio – Update on the Commercial Activity Tax for Motor Fuels

SALT Report 2475 – On December 7, 2012, the Ohio Supreme Court decided in Beaver Excavating Co, v. Testa, that any taxes collected from the taxable gross receipts related to motor fuel used on public highways must be dedicated for highway purposes only.

Therefore, beginning with the tax return due on August 10, 2013, all taxpayers who were impacted by this ruling will be required to track and indicate, the portion of receipts for motor fuel used on public highways separately from all other taxable gross receipts when reporting them to the Department

Additionally, the Department warns that taxpayers who report receipts in this manner cannot use the statutory estimation procedure.

For Further Information

Ohio Department of Taxation – Information Release – CAT 2013-02

SALT Report 2140 – Update Regarding Taxable Receipts from the Sale of Motor Fuel Used on Public Highways

Slip Opinion #2012-Ohio-5776