(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.