Petroleum Activity Tax (PAT) Licensing Deadline Reminder

Jan 10, 2020

The Ohio Department of Taxation has issued a reminder that all OH suppliers are required to renew their license each year on or before March 1st.  The PAT Supplier’s License Application can be found on the Gateway at

The following license fees apply to suppliers:

Importers $300
Racks and Refineries $1,000
Rack/Refinery and Importer $1,0001

1 Only one license fee applies to each supplier, so in the event an applicant qualifies as both rack/refinery and an importer, the license fee is $1,000 total.

Please visit the Department’s website at or contact us at 1-888-722-8829 with any questions regarding the PAT.

Ohio Department of Taxation
Business Tax Division
P.O. Box 16158
Columbus, Ohio 43216-6158
Telephone: (888) 722-8829
Fax: (206) 666-4462