Form Fut 43 - Ohio Motor Fuel Use Tax Return Form - Ohio Department Of Taxation

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FUT 43
Revised 10/03
Ohio Motor Fuel Use Tax Return Instructions
File all returns timely to avoid late filing charges, interest and suspension of your permits.
Ohio’s motor fuel use tax and surcharge apply to three-axle trucks,
The interest rate for both 1999 and 2000 is 8%, 2001 is
tractor-trailer combinations and two-axle trucks pulling a trailer
9%. Please call 614-466-3410 for further information, or
with a combined Gross Vehicle Weight or registered GVW greater
visit our Web site at .
than 26,000 pounds. All permit holders are required to file either
Line 7 Enter the total amount due. Lines 4 + 6. You may round to
a quarterly or annual tax return, Form FUT 43. The return and
the nearest dollar. Make remittance payable to and mail
payment of the tax must be received on or before the last day of
to: Treasurer of State of Ohio, P.O. Box 1799, Columbus,
the month following each reporting period. If you had no mileage
Ohio 43216-1799.
in Ohio, enter zeros on Line 7. If lines do not apply, leave blank.
Cancellation: To cancel your account, enter your last day of
Line 1 Enter the total miles traveled in Ohio by all vehicles re-
operations in the appropriate box. DO NOT RETURN YOUR PER-
quiring Ohio Motor Fuel Use Tax permits. Do not use
MITS. Permits must be kept for your records. In the event of an
decimals.
audit, it is your responsibility to account for all permits issued to
Line 2 Enter the number of gallons of motor fuel purchased for
you. We suggest that you maintain a file containing any unused
the vehicles described on Line 1. Use whole gallons
permits.
only. Round to the nearest gallon. Do not use decimals.
Records: Each permit holder must maintain complete records by
÷
unit such as original fuel receipts, driver’s logs, manifests, trip
Line 3 Enter the average miles per gallon (Line 1
Line 2 to the
records, turnpike receipts, etc. to support all travel in Ohio. All Ohio
nearest hundredth). Example: 4.15
miles are taxable including deadhead, bobtail, loaded and all
Line 4 Enter total tax due. Line 2 x $.03. You may round to the
turnpike mileage. You must maintain a complete record of all
nearest dollar.
permits issued to you. In the event of an audit, you must provide a
complete listing of the permit number and the description of the
Line 5 If your tax return is late, you may be billed for late charges
vehicle to which that permit was assigned. This description must
up to a maximum of $50, or 10% of Line 4, whichever is
include the number of axles, manufacturer ’s serial number,
greater.
owner’s name and unit number if applicable.
Line 6 The tax on Line 4 is subject to interest from the date it is
For questions or help in completing your return, call 614-466-
due until it is paid:
3410.
÷
Tax Due x Interest Rate x Days Late
365.
Refund: To obtain a refund for offroad or PTO usage, contact the
Motor Fuel Refund Unit at 614-466-3503.
Please detach here.
Ohio Motor Fuel Use Tax Return
Calculation of Tax Due
1. Total miles traveled
FUT-43
Account No.:
Rev. 10/03
2. Total fuel purchased
Due Date:
(gallons)
Reporting Period:
.
3. Average miles per gallon
Cancel as of this
date:
.
M M D D Y Y
$
4. Tax due (line 2 x $.03)
I declare under penalties of perjury that this return, including any accompanying
See Instructions
schedules and statements, has been examined by me and to the best of my
5. Late filing charge
knowledge and belief is a true, correct and complete return and report.
.
6. Interest due
$
Date
Signature
.
$
7. Total due
Make remittance payable and mail to: TREASURER OF STATE
OF OHIO, P.O. BOX 1799 COLUMBUS, OH 43216-1799
THIS SPACE FOR STATE USE ONLY

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