Chapter 5703-13 | Highway Use Tax

Rule 5703-13-03 | Maintenance of records for purposes of reporting fuel use tax.

• Effective: January 3, 2022
• Promulgated Under: Other

(A) As used in this rule:

(1)

(a) "Primary records" include:

(i) Driver's trip reports;

(ii) Vehicle trip reports;

(iii) Electronic logging device reports;

(iv) Daily dispatch sheets;

(v) Driver's daily logs;

(vi) Global position system (GPS) reports for each vehicle, which show the date, time, and location of each GPS reading and calculated distance between each reading;

(vii) Fuel receipts, fuel card statements, or fuel lists for all tax-paid retail purchases, which show the date, quantity of fuel purchased, type of fuel, price per gallon or liter, vehicle unit number, and name of purchaser; and

(viii) Bulk fuel receipts, including delivery invoices, inventory reconciliations, and bulk withdraw records for each vehicle unit number for each tank, which show the receipts for all deliveries, quarterly inventory reconciliations for each tank, and capacity of each tank.

(b) Primary records described in paragraphs (A)(1)(a)(i) to (A)(1)(a)(vi) must show the vehicle unit number, starting and ending dates, origin, intermediate points and destination, total distance travelled, distance travelled in each jurisdiction, routes of travel, and beginning and ending odometer, hubometer, or engine control module readings for each vehicle.

(2) "Secondary records" include weekly, monthly, or quarterly summary sheets or data processing accumulations or any other records in which data from the primary records is recorded.

(B) Every person who is or becomes liable for the tax levied in section 5728.06 of the Revised Code shall keep complete and accurate primary and secondary records of distance traveled and fuel purchased for each vehicle owned, operated or driven in this state.

(C) Any record in which accumulated data is recorded must be supported by the complete detail records from which such data was accumulated.

(D) If any person fails to maintain complete and accurate records as required by this rule and section 5728.07 of the Revised Code, the tax commissioner may use a representative portion of the taxpayer's business to estimate the amount of tax due in relation to the amount of tax reported. The commissioner will apply the estimate to the entire period of time for which complete and accurate records were not maintained to determine any additional tax due.

Last updated January 3, 2022 at 10:47 AM

Supplemental Information

Authorized By: 5703.05
Amplifies: 5728.07, 5728.10
Five Year Review Date: 1/3/2027
Prior Effective Dates: 9/17/2004

Rule 5703-13-04 | Single-trip permits.

• Effective: January 3, 2022
• Promulgated Under: Other

Pursuant to section 5728.03 of the Revised Code:

(A) An operator of a motor vehicle that is subject to section 5728.06 of the Revised Code, and that does not have an annual motor fuel use permit, may be issued a fuel use tax single-trip permit through either the Ohio business gateway or an authorized independent permit service during hours when the Ohio business gateway is not available.

(1) Fuel use single-trip permits will be issued for periods of twenty-four hours. A maximum of four permits totaling ninety-six consecutive hours may be issued for any vehicle at one time.

(2) The cost of a fuel use single-trip permit shall be twenty-four dollars for each twenty-four hour period. The twenty-four dollars is an estimate of the motor fuel use tax required by division (B)(4) of section 5728.03 of the Revised Code.

(B)

(1) To be authorized to issue fuel use single-trip permits, an independent permit service must:

(a) Enter into a signed agreement with the department on forms prescribed by the tax commissioner,

(b) Provide twenty-four hour nationwide service, and

(c) Post a surety bond, of cash or other security satisfactory to the commissioner, in the amount of five thousand dollars to guarantee payment of all fees and taxes associated with the issuance of single-trip permits are paid.

(2) An authorized independent permit service shall do both of the following:

(a) File a weekly report on a form prescribed by the commissioner and remit all amounts related to the fees and taxes charged for the issuance of fuel use single-trip permits during the reporting period.

(b) Maintain records of each single-trip permit issued for two years and make those records available for inspection by agents of the commissioner.

For purposes of paragraph (B)(2) of this rule, the reporting period shall be Monday through Sunday. Weekly reports must be received by the department of taxation by the close of business on the Friday following the end of the reporting period.

(3)

(a) An authorized independent permit service shall not knowingly issue a single-trip permit to any person who has a motor fuel use tax permit that has been suspended in accordance with section 5728.11 of the Revised Code.

(b) The commissioner may provide authorized independent permit services with the names of persons who may not obtain single-trip permits due to a suspension of a motor fuel use tax permit.

(4) The commissioner may revoke authorization if the independent permit service violates any of the provisions of this rule.

(C) "Ohio business gateway" has the same meaning as defined in section 718.01 of the Revised Code.

Last updated January 3, 2022 at 10:47 AM

Supplemental Information

Authorized By: 5703.05
Amplifies: 5728.03
Five Year Review Date: 1/3/2027
Prior Effective Dates: 3/25/1990, 8/29/1993

Rule 5703-13-06 | International registration plan, audits and hearings.

• Effective: January 3, 2022
• Promulgated Under: Other

Pursuant to section 5703.12 of the Revised Code and the "International Registration Plan" adopted pursuant to division (A) of section 4501.02 of the Revised Code:

(A) A person who receives international registration plan audit findings from the tax commissioner may protest the findings by filing a written objection with the commissioner.

(B) Unless the person described in paragraph (A) of this rule files with the commissioner, within sixty days of the date on the audit closing letter, a written objection, signed by the person, or by the person's authorized agent having knowledge of the facts, the audit findings become final.

(C) Upon completion of the review and hearing, if requested by the person described in paragraph (A) of this rule, the commissioner shall issue a final determination that upholds or modifies the audit findings. A copy of the final determination shall be served on the person in the manner provided by section 5703.37 of the Revised Code, and it is subject to appeal under section 5717.02 of the Revised Code.

(D)

(1) After the person described in paragraph (A) of this rule has exhausted all appeals or the time for filing an appeal has expired, the commissioner or registrar of motor vehicles will transmit any adjustments resulting from the audit, and any subsequent appeal, to the appropriate authorities in all jurisdictions as provided by the "International Registration Plan."

(2) If the person described in paragraph (A) of this rule fails to timely file a written objection as provided for in paragraph (B) of this rule, but provides additional information related to the audit to the commissioner prior to the commissioner or registrar notifying the jurisdictions described in paragraph (D)(1) of this rule, the commissioner or registrar may review and adjust the audit findings and notify the appropriate authorities in all jurisdictions based on the adjustments. If such audit adjustments are made, they are not subject to appeal.

Last updated January 3, 2022 at 10:48 AM

Supplemental Information

Authorized By: 5703.05
Amplifies: 5703.12
Five Year Review Date: 1/3/2027
Prior Effective Dates: 8/1/1994

Rule 5703-13-07 | "International Fuel Tax Agreement" taxpayers must file and pay electronically.

• Effective: January 9, 2021
• Promulgated Under: Other

(A) Except as provided in paragraph (B) of this rule, each taxpayer required to file an "International Fuel Tax Agreement" (IFTA) tax return shall file such return and remit payment of the tax liability as follows:

(1) The returns shall be filed electronically by using the Ohio business gateway or by any other electronic filing system established by the department of taxation.

(2) All payments shall be made electronically by using the Ohio business gateway, in the manner prescribed by rules adopted by the treasurer of state under section 113.061 of the Revised Code or through another electronic payment system established by the department of taxation.

(B)

(1) Any person may request an exemption from the electronic filing and payment requirements of paragraph (A) of this rule. Such request must be made in writing on the form prescribed by the commissioner. The commissioner shall publish the form on the department of taxation's web site.

(2) Upon review and receipt of a request under paragraph (B)(1) of this rule, the commissioner will notify the person in writing of the decision. If granted, the exemption from the electronic filing and payment requirements of paragraph (A) of this rule shall apply:

(a) Until the date, or for the duration, specified in the notice granting the exemption,

(b) If no date or duration is specified in the notice, until revoked in writing by the commissioner.

(3) A denial or revocation by the commissioner under paragraph (B)(2) of this rule is not a final determination of the commissioner and is not subject to further appeal.

(C) Nothing in this rule affects any person's obligation to file all returns and pay all amounts due in a timely manner in accordance with Chapter 5728. of the Revised Code and the IFTA "Articles of Agreement."

(D) "Ohio business gateway" has the same meaning as the term is referenced in section 5703.059 of the Revised Code.

Supplemental Information

Authorized By: 5703.05, 5703.14,5703.059
Amplifies: 5728.08
Five Year Review Date: 1/9/2026
Prior Effective Dates: 5/29/2015