Beginning on July 1, 2014, the PAT is levied on the supplier of motor fuel and measured by the supplier’s gross receipts from the first sale, transfer, exchange, or other disposition of motor fuel in Ohio to a point outside of the distribution system. The PAT is levied at a rate of 0.65%. Unlike the CAT, there is no annual minimum tax (AMT), nor is there an exclusion corresponding to that AMT. Click here for more details.