Ohio Administrative Code
Title 5703 - Department of Taxation
Chapter 5703-11 - Motor Vehicle Fuel Tax
Section 5703-11-05 - Required information for aviation fuel dealers
Universal Citation: OH Admin Code 5703-11-05
Current through all regulations passed and filed through September 16, 2024
(A) Pursuant to section 5735.024 of the Revised Code, each monthly aviation fuel dealer report filed with the tax commissioner will contain the following information:
(1) The
seller's name and address;
(2) The
seller's tax identification number (FEIN/SSN) and Ohio motor fuel/aviation fuel
account number;
(3) The purchaser's
name;
(4) The purchaser's tax
identification number (FEIN/SSN);
(5) The city and state of origin of the
aviation fuel;
(6) The destination
of the fuel by street address, city, state and zip code;
(7) The type of fuel;
(8) The total gallons sold to airports in
Ohio;
(9) The number of gallons of
fuel sold by product type; and
(10)
The number of gallons on which sales tax was not charged.
(B) This rule applies to all aviation fuel reported on or after January 1, 2018.
Disclaimer: These regulations may not be the most recent version. Ohio may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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