Any motor carrier or vehicle owner wishing to maintain bulk fuel storage in Ohio, may do so without any special motor fuel tax licensing requirements. Fuel is purchased tax paid, thus no bulk permits, license or tax reports are necessary. However, if the Department of Taxation decides to audit an owner’s records, carrier must be able to produce bulk fuel purchase invoices (showing state tax paid), records of daily inventory of storage tank, and a log or listing showing dates and number of gallons of bulk fuel withdrawals, unit or serial number of vehicles fuel was pumped into, and type of fuel (if there is more than type of fuel in storage).
Information regarding bulk fuel purchases under IFTA is included in the IFTA Agreement Manual and the IFTA Procedures Manual.