CAT 2006-01 - Applicable Excise Tax Rates for Purposes of the
Commercial Activity Tax; Issued January, 2006; Revised
February, 2007; Revised March 2009
The purpose of this release is to provide taxpayers with the
effective excise tax rates for purposes of the commercial
activity tax (“CAT”). This release is updated to reflect an
increase in the federal cigarette excise tax, effective April
1, 2009. The rates below are the most current rates known to
the department as of March 2009. Taxpayers are advised to
verify the rates before relying on this release in order to
compute any exclusions from their taxable gross receipts
pursuant to divisions (F)(2)(q), (F)(2)(r), and (F)(2)(s) of
section 5751.01 of the Revised Code.
OHIO & FEDERAL EXCISE TAX RATES
|
PRODUCT
|
FEDERAL
|
STATE
|
CUYAHOGA COUNTY, OHIO
|
|
Cigarettes (Pack of 20 )
|
$1.0066
|
$1.25
|
$.345
|
|
Cigarettes (Pack of 25)
|
$1.25825
|
$1.5625
|
$.43125
|
|
Other Tobacco Products (in pounds)
|
*
|
17% of the wholesaler’s price **
|
N/A
|
|
Beer (in gallons)
|
$.58
|
$.18
|
$.16
|
|
Wine greater than 1/2%, but less than 14% alcohol (in
gallons)
|
$1.07
|
$.32
|
$.32
|
|
Wine greater than 14%, but less than 21% alcohol (in
gallons)
|
$1.57
|
$1.00
|
$.32
|
|
Vermouth less than 21% alcohol (in gallons)
|
*
|
$1.10
|
$.32
|
|
Mixed Beverages with less than 21% alcohol (in gallons)
|
*
|
$1.20
|
$.32
|
|
Apple Cider with greater than 1/2%, but less than 6%
alcohol (in gallons)
|
$.226
|
$.24
|
$.24
|
|
Naturally Sparking with less than 21% alcohol (in
gallons)
|
$3.40
|
$1.50
|
$.32
|
|
Artificially Carbonated
|
$3.30
|
$1.50
|
$.32
|
|
Wine with greater than 21%, but less than 24% alcohol
(in gallons)
|
$3.15
|
N/A
|
N/A
|
|
Hard Liquor (in gallons)
|
$13.50
|
$3.38
|
$3.00
|
|
Motor Fuel – (in gallons)
|
$.244
|
$.28
|
N/A
|
|
Motor Fuel – Gasoline (in gallons)
|
$.184
|
$.28
|
N/A
|
* For the federal excise tax rates on these or any of the
above products, please consult the Web site of the Alcohol
and Tobacco Tax and Trade Bureau at www.ttb.gov.
** As a safe harbor, retailers who wish to exclude the
portion of excise taxes paid on other tobacco products, but
do not know the price the wholesaler paid for the products,
may calculate this exclusion by taking eighty per cent of the
price paid to the wholesaler for the purchase of the other
tobacco products, multiplied by seventeen per cent. It is
important to note that, in determining this exclusion,
retailers must base their calculation on their purchase price
from the wholesaler, and not their selling price to the
consumer or another retailer.