Required information for aviation fuel dealers

# (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.

Last updated December 1, 2023 at 9:47 AM