File your motor fuel tax returns online or submit file-by-paper requests now.
Problems have arisen for Ohio Motor Fuel Taxpayers with the conversion this monthto electronic filing and payment, and OPGA urges members to act now to avoid further glitches.According to the Ohio Petroleum Marketers and Convenience Store Association, some OPMCA and OPGA members have encountered technical challenges with the new online filing system. BEWARE: Any small error in your online filing-an extra dash or space, or even a miss-keyed number-will cause your tax return to be immediately rejected. Do not wait until the last minute to submit your return! If your company has not already done so, it is critically important to act immediately to file your October return online or submit your request to file by paper.
The Ohio Department of Taxation has issued new, eight-digit account numbers for all Ohio motor fuel licenses. In order to comply with the electronic filing mandate, all licensed motor fuel dealers must also obtain accurate account numbers for all retail customers to whom they sell fuel.
Like any type of electronic filing, proper and exact formatting and strict adherence to the established guidelines is required in order to ensure your filing is accepted. The Department of Taxation puts the onus on tax filers to take responsibility for updating its systems and software to match the State's specifications. To that end, the Department of Taxation maintains a website with helpful information on motor fuel electronic filing, and guidelines specific to both ASCII and XML protocols, the two web-based protocols utilized for online filing.
The Department of Taxation is offering an opt-out option by which taxpayers may file a Form MF-FBP: Request to File by Paper. According to the Department, such requests may be granted for "good cause." While what constitutes "good cause" is not clearly defined, it likely will involve a good faith attempt to comply with electronic filing requirements, as well as a system-based reason for the opt-out request. Even then, approval to file by paper likely would only be temporary.
Five business owners have given strong proponent testimony in support of House Bill 343, legislation that would repeal the sales tax on the purchase of employment services. Their testimony underscored that Ohio’s employment services tax impedes job creation and business investment by imposing sales tax not just on the fee of the employment service provider, but also on the wages of the person hired. The absurdity of this tax is further reflected by the fact that it even applies to the employer’s matching payments for FICA and Social Security.
The Ohio House Finance Committee unanimously approved the Alternative Fuel Bill, HB 176, November 18. The bill would enact the Gaseous Fuel Vehicle Conversion Program, allow a credit against the income or commercial activity tax for the purchase or conversion of an alternative fuel vehicle, reduce the amount of sales tax due on the purchase or lease of a qualifying electric vehicle by up to $500, apply the motor fuel tax to the distribution or sale of propane and compressed natural gas, authorize a temporary, partial motor fuel tax exemption for sales of propane and compressed natural gas used as motor fuel, and make an appropriation to fund the program.
The bill has already been approved by the House Ways and Means Committee and now goes to the Rules Committee where it will await a vote of the full House.
OPGA offered proponent testimony to the Committee prior to the vote.
On Nov.17 the House Commerce and Labor Committee adopted a Substitute version of HB 77, the contractor licensing bill, which contains a number of changes. The Substitute Bill continues to contain the following exemption:
(b) The sale of appliances such as stoves, refrigerators,freezers, room air conditioners, and other appliances that are designed for installation in, and are easily removable from, a residential building without material alteration of the residential building;
OPGA will continue to monitor this bill and would be happy to answer any questions you may have.