Ohio Business Gateway
Services and Transactions

Petroleum Activity Tax

AGENCY/DEPARTMENT
Department of Taxation

Services Provided

The Gateway provides the following Petroleum Activity Tax services:

  • PAT Filing
  • PAT Annual License Renewal Fee
  • PAT Payment Only
  • PAT Company Info Change
  • PAT Cancel Account

Registration Information

License fee
  • Importers: Applicants that solely import or cause the importation of motor fuel for sale, exchange, or transfer in this state. The license fee is $300
  • Distributors (i.e., Rack/Refinery): Applicants that sell, transfer, exchange, or otherwise dispose of motor fuel to a point outside of the distribution system. The license fee is $1,000
  • Applicants that operate as both an importer and distributor. The license fee is $1,000
You will need the following information to complete your registration
  • Legal name
  • Identification number (FEIN or SSN)
  • Ownership type (C Corp, S Corp, Sole Prop, etc.)
  • Primary address, and mailing address (if different than Primary.)
  • Business phone and email address
  • Email address, name and phone number of contact person
  • DBA/Trade Name, if applicable
  • NAICS Code (North American Industry Classification System) Don’t know it, use the NAICS drop down provided in the registration application
  • Names, addresses and social security numbers of the officers, partners or members
  • Whether the applicant operates as a distributor (i.e., rack/refinery), importer, or both
  • The type of fuel the applicant intends to sell

Terms & Conditions

Petroleum Activity Tax services are subject to the Gateway Terms of Services.

More Information

Department of Taxation - Petroleum Activity Tax

Help

For assistance, weekdays from 8am-5pm, call 866-OHIO-GOV (866-644-6468) and select Option 2.