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Motor carrier fuel/Highway use/Mileage tax - Ohio

RegSenseFleet OperationsEnglishState InfoOhioBest ResultsFocus AreaHighway use - Mileage taxFleet TaxesTransportation

International Fuel Tax Agreement (IFTA)

IFTA applies to qualified vehicles operating in more than one IFTA jurisdiction. A qualified motor vehicle is a motor vehicle used, designed, or maintained for transportation of persons or property and that:

  • Has two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds; or
  • Has three or more axles regardless of weight; or
  • Is used in combination, when the weight of such combination exceeds 26,000 pounds gross vehicle weight.

IFTA fees

IFTA license and decals, no fee

Temporary decal permit

IFTA carriers in good standing may obtain 30-day temporary decal permits. There is no charge for the temporary decal permits. The Ohio Department of Taxation will mail the IFTA licensee permanent decals within five to seven business days.

The carrier must place a copy of the temporary decal permit in the vehicle until permanent decals are displayed on the vehicle.

Ohio vehicle exemptions

The only types of vehicles that are exempt in Ohio are government-owned vehicles.

Miles traveled by and fuel used in exempt vehicles should be reported and used in calculating MPG. Miles traveled in Ohio by exempt vehicles are not to be reported as Ohio taxable miles and the Ohio fuel is not to be reported as tax paid gallons. Refunds may be obtained for fuel purchased in Ohio and used in another jurisdiction where the fuel usage is taxable.

IFTA fees

IFTA License— No Fee
IFTA Decals (2)— No Fee (renew annually)

Temporary decal permit

IFTA carriers in good standing may obtain 30-day temporary decal permits. There is no charge for the temporary decal permits. The Ohio Department of Taxation will mail the IFTA licensee permanent decals within five to seven business days.

The carrier must place a copy of the temporary decal permit in the vehicle until permanent decals are displayed on the vehicle.

Fuel use tax

Vehicles registered with Ohio license plates, that travel in Ohio only, do not require fuel use tax permits.

Mileage/Highway use taxes

There are no mileage/highway use taxes charged in Ohio.

Tax refunds or credits

IFTA

Information regarding credits or refunds under IFTA is included in the IFTA Agreement Manual.

PTO/Reefer fuel

Ohio allows for refunds on tax-paid fuel used in reefer or power-take-off equipment. While a refund permit is required, refunds must be requested within one year from date of purchase. A Form MVF-4 Refund Application must be filed together with the copies of the fuel receipts, and submitted for all refund requests. Sales tax will be deducted from the refund and bulk inventories must be submitted.

Tax on fuel not used on highway (including PTO) must be reported on the IFTA return, but may be recovered by filing for refund. Idle time is not refundable.

['Fleet Taxes']
['Highway use - Mileage tax']
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