The tax commissioner shall prepare and maintain a list of suppliers holding a license issued under section 5736.06 of the Revised Code that has not been revoked or canceled under section 5736.07 of the Revised Code. The list shall contain the names and addresses of all such suppliers and each supplier‘s account number for the tax imposed under section 5736.02 of the Revised Code. The commissioner shall post the list on the department of taxation’s web site.

Terms Used In Ohio Code 5736.041

  • Supplier: means any of the following:

    (1) A person that sells, exchanges, transfers, or otherwise distributes motor fuel from a terminal or refinery rack to a point outside of a distribution system, if the person distributes such motor fuel at a location in this state;

    (2) A person that imports or causes the importation of motor fuel for sale, exchange, transfer, or other distribution by the person to a point outside of a distribution system in this state;

    (3) A person that knowingly purchases motor fuel from an unlicensed supplier. See Ohio Code 5736.01

Last updated September 14, 2023 at 10:11 AM

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