Rule 5703-11-05 | 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
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