Cigarette Purchases (other than face-to-face)
The Ohio Department of Taxation is reminding all residents
that purchasing cigarettes over the internet, or any other
means that does not involve a face-to-face transaction, is
prohibited.
Internet sellers of cigarettes are required to report to the
state taxing authorities information relating to their sales
in the state. This department has received this
information and has started issuing bills to collect both the
cigarette excise taxes and the sales and use taxes applicable
to these transactions. Any questions may be directed to
the Excise Tax Section at (614) 466-7026.
We have a form for consumers to use to pay the applicable
cigarette excise tax. Please call our Excise Tax
Section at (614) 466-7026 to request the form.
Please note that there is also a form to pay the sales and
use tax on the department's Web site. The form is
called the Ohio Use Tax Voluntary Payment Form (Form number
VP-USE).