Lawriter - OAC - 5703-11-05 Required information for aviation fuel dealers.

5703-11-05 Required information for aviation fuel dealers.

(A) Each monthly aviation fuel dealer report filed pursuant to section 5735.024 of the Revised Code shall 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 to all aviation fuel reported on or after January 1, 2018.

Effective: 1/18/2018
Five Year Review (FYR) Dates: 01/18/2023
Promulgated Under: 119
Statutory Authority: 5703.05
Rule Amplifies: 5735.024