Instructions For Completing Electric Distribution Company Tax Return (Form Kwh 2) And Schedule Of Self-Assessing Purchasers (Form Kwh 2a) Page 2
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1
2KWH 2B
Rev. 4/04
For billing periods other than 30 days:
Page 2
The kilowatt hours distributed to each customer is divided by the number of days in the billing period to arrive at a daily
average. The fi rst 67 kilowatt hours of this average multiplied by the number of days in the billing period is subject to the
$.00465 rate. The next 433 kilowatt hours of this average multiplied by the number of days in the billing period is subject to the
$.00419 rate. Any remaining kilowatt hours multiplied by the number of days in the billing period is subject to the $.00363 rate.
As an example: You have distributed 27,000 kilowatt hours to customer B in a 28-day billing period. The tax would be
calculated as follows:
27,000 ÷ 28 days = 964 KWHs per day
KWHs
Days
Taxable KWHs
Rate
Tax
67
x
28
=
1,876
x
.00465
=
$8.72340
433
x
28
=
12,124
x
.00419
=
$50.79956
464
x
28
=
12,992
x
.00363
=
$47.16096
Line 1 column B – Enter the kilowatt hours distributed to all customers at the $.00465 rate.
Line 1 column C – Enter the tax for all customers at this rate.
Line 2 column B – Enter the kilowatt hours distributed to all customers at the $.00419 rate.
Line 2 column C – Enter the tax for all customers at this rate.
Line 3 column B – Enter the kilowatt hours distributed for all customers at the $.00363 rate.
Line 3 column C – Enter the tax for all customers at this rate.
Line 4 – Enter the total of column C, lines 1, 2 and 3.
Line 5 – Enter the interest due on late payments. (Please refer to our Web site at for the current interest
rate.) Multiply line 4, column C by the interest rate, divide by 365 and multiply by the number of days the payment is late.
Line 6 – Enter the sum of lines 4 and 5. This is the amount that you owe.
General Provisions
A return and schedule must be fi led each month, even if there is no liability to report. All amounts are to be rounded to the
nearest dollar. Late returns may be subject to a late fi ling charge of up to 10 percent of the tax liability or $50, whichever is
greater. You will be billed for any applicable late charge. The return and payment must be received by Taxation on or before
the due date.
Make checks payable to the Ohio Treasurer of State and write your account number on the check.
Please direct any questions to our offi ce: Ohio Department of Taxation
Excise and Motor Fuel Tax Division
Excise Tax Unit
P.O. Box 530
Columbus, OH 43216-0530
Telephone (855) 466-3921
Fax (614) 752-8644
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