Form Khw-3 - Application For Self-Assessing Purchaser (Page 2 of 2) in pdf

Form Khw-3 - Application For Self-Assessing Purchaser Page 2

Important Information Regarding the Self Assessing Purchaser Application

Ohio Revised Code Section 5727.81 (C) allows commercial or industrial purchasers of electricity that meet certain

requirements to self-assess the excise tax imposed by this section. Such commercial or industrial purchasers may register

and pay the tax directly to the state or to a municipality. The rate applicable to self-assessing purchasers is $.00075 per

kilowatt hour of electricity (maximum 504 million kilowatt hours) plus 4 percent of the price of all electricity. In order to

qualify as a self-assessing purchaser, the following conditions must be met:

1. The commercial or industrial location must have consumed at least 45 million kilowatt hours of electricity in the

previous calendar year or is estimated to consume at least 45 million kilowatt hours over the next 12 months.

Attach a statement from your distributor to support your actual consumption. If you base your qualification on an

estimate, please attach documentation to support your estimated consumption. Failure to meet the 45 million

kilowatt hour minimum will subject you to a higher tax rate retroactive to the beginning of the registration year,

and you may not apply again for two years.

2. A separate application is required for each location. A location can be serviced by multiple meters; however, the

location must be a facility located on a contiguous property separated only by a roadway, railway or waterway.

Any single meter used to measure the quantity of electricity qualifies as a location.

3. An annual registration fee of $500 must accompany each application. Once approved, the registration is valid for

one registration year, May 1 through April 30. The law does not provide for prorated fees for partial years.

Form Khw-3 - Application For Self-Assessing Purchaser Page 2