Ohio § 5735.40 No tax to be imposed on alternative fuels - exceptions

Ohio Statutes

§ 5735.40 — No tax to be imposed on alternative fuels - exceptions

Ohio § 5735.40

Title 57Taxation

Ch. 5735Motor Fuel Tax

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Bluebook

Ohio Rev. Code Ann. § 5735.40 (2026).

Text

(A)As used in this section:

(1)"Alternative fuel" has the same meaning as in section125.831of the Revised Code.

(2)"Political subdivision" means a county, township, municipal corporation, school district, or other body corporate and politic responsible for governmental activities in a geographic area smaller than that of the state.

(B)Except as provided in division (B)(6) of section5739.02of the Revised Code when levying the tax imposed by that section in conjunction with sections5739.021,5739.023,5739.026,5741.021,5741.022, and5741.023of the Revised Code, or as provided in section5739.101of the Revised Code, no political subdivision shall levy or collect any excise, license, privilege, or occupational tax on alternative fuel or on the buying, selling, handling, or consuming of alte

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(A) As used in this section:

(1) "Alternative fuel" has the same meaning as in section125.831of the Revised Code.

(2) "Political subdivision" means a county, township, municipal corporation, school district, or other body corporate and politic responsible for governmental activities in a geographic area smaller than that of the state.

(B) Except as provided in division (B)(6) of section5739.02of the Revised Code when levying the tax imposed by that section in conjunction with sections5739.021,5739.023,5739.026,5741.021,5741.022, and5741.023of the Revised Code, or as provided in section5739.101of the Revised Code, no political subdivision shall levy or collect any excise, license, privilege, or occupational tax on alternative fuel or on the buying, selling, handling, or consuming of alternative fuel.