Ohio: Fuel Excise Taxes
Ohio Cigarette and Fuel Excise Taxes
In addition to (or instead of) traditional sales taxes, gasoline and other Fuel products are subject to excise taxes on both the Ohio and Federal levels. Excise taxes on Fuel are implemented by every state, as are excises on alcohol and tobacco products.
Ohio Gasoline Tax
| Excise: | $0.28 / gallon |
|---|---|
| Addl. Tax: | $0.00 / gallon† |
| Total Tax: | $0.28 / gallon |
Ohio Diesel Tax
| Excise: | $0.28 / gallon |
|---|---|
| Addl. Tax: | $0.00 / gallon† |
| Total Tax: | $0.28 / gallon |
Ohio Gasohol Tax
| Excise: | $0.28 / gallon |
|---|---|
| Addl. Tax: | $0.00 / gallon† |
| Total Tax: | $0.28 / gallon |
Other Ohio Fuel Excise Tax Rates
The primary excise taxes on fuel in Ohio are on gasoline, though most states also tax other types of fuel.
Ohio Aviation Fuel Tax
In Ohio, Aviation Fuel is subject to a state excise tax of n/a
Point of Taxation: Exempt
Ohio Jet Fuel Tax
In Ohio, Jet Fuel is subject to a state excise tax of n/a
Point of Taxation: Exempt
Payment of Ohio Fuel Excise Taxes
Payments of fuel excise taxes are made by fuel vendors, not by end consumers, though the taxes will be passed on in the fuel's retail price. Fuel tax is due on the last day of each month for the previous month.
Ohio Fuel Tax Reports
Fuel producers and vendors in Ohio have to pay fuel excise taxes, and are responsible for filing various fuel tax reports to the Ohio government. Click the button below to view details on four OH fuel tax reports.
View Fuel Tax ReportsMonthly Dealer Report
Report Due: On or before the last day of the month following the filing Period
Report Penalties: The greater of 10% of Tax Due Or $50.00
Payment Due: On or before the last day of the month following the filing Period
ReportPenalties: The greater of 10% of Tax Due Or $50.00
PaymentPenalties: The greater of 10% of Tax Due Or $50.00
Monthly Exporter's Report
Report Due: On or before the last day of the month following the filing Period
Report Penalties: The greater of 10% of Tax Due Or $50.00
Payment Due: On or before the last day of the month following the filing Period
ReportPenalties: The greater of 10% of Tax Due Or $50.00
Monthly Terminal Report
Report Due: On or before the last day of the month following the filing Period
Report Penalties: The greater of 10% of Tax Due Or $50.00
Payment Due: On or before the last day of the month following the filing Period
ReportPenalties: The greater of 10% of Tax Due Or $50.00
Monthly Transporter Report
Report Due: On or before the last day of the month following the filing Period
Report Penalties: The greater of 10% of Tax Due Or $50.00
Payment Due: On or before the last day of the month following the filing Period
ReportPenalties: The greater of 10% of Tax Due Or $50.00
Federal Fuel Excise Taxes
The price of all motor fuel sold in Ohio also includes Federal motor fuel excise taxes, which are collected from the manufacturer by the IRS and are used to support the Federal Highway Administration. Federal excise tax rates on various motor fuel products are as follows:
| Gasoline | $0.18.4 per gallon |
|---|---|
| Diesel and Kerosene | $0.242 per gallon |
| Liquefied Petroleum Gas | $0.183 per gallon † |
| Liquefied Natural Gas (LNG) | $0.243 per gallon † |
| Compressed Natural Gas (CNG) | $0.184 per gallon † |
Included in the Gasoline, Diesel/Kerosene, and Compressed Natural Gas rates is a 0.1 ยข per gallon charge for the Leaking Underground Storage Tank Trust Fund (LUST).
† These tax rates are based on energy content relative to gasoline.
What percentage of the cost of gas in Ohio comes from taxes and gas station profit?
The diagram above shows how the prices of an average gallon of gasoline and diesel fuel are broken down among various components, including the cost of the crude oil, refining, distribution / marketing, and taxes. In most areas, state and federal excise taxes amount to about 13% of the cost of a gallon of gas. Gas stations generally only profit a few cents per gallon.
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