Ohio Admin. Code 5703-11-05 - Required information for aviation fuel dealers

(A) Pursuant to section 5735.024 of the Revised Code, Each each monthly aviation fuel dealer report filed pursuant to section 5735.024 of the Revised Code shall 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) These reporting requirements apply This rule applies to all aviation fuel reported on or after January 1, 2018.

Notes

Ohio Admin. Code 5703-11-05

Effective: 11/30/2023
Five Year Review (FYR) Dates: 9/8/2023 and 11/30/2028
Promulgated Under: 119
Statutory Authority: 5703.05
Rule Amplifies: 5735.024
Prior Effective Dates: 01/18/2018