Ohio Issues Aviation Fuel Dealer Rule

A new Ohio Department of Taxation rule addresses monthly aviation fuel dealer reports. Under the rule, such reports must contain:

  • the seller’s name and address;
  • the seller’s tax identification number and Ohio motor fuel/aviation fuel account number;
  • the purchaser’s name;
  • the purchaser’s tax identification number;
  • the the the city and state of origin of the aviation fuel;
  • the destination of the fuel by street address;
  • the type of fuel;
  • the total gallons sold to Ohio airports;
  • the number of gallons of fuel sold by product type; and
  • the number of gallons on which sales tax was not charged.

Rule 5703-11-05, Ohio Department of Taxation, effective January 18, 2018

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