Current through all regulations passed and filed through December 9, 2024
Section 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;(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.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