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What is the cost of a wholesale or retail cigarette dealer's license?
Where do I get wholesale or retail cigarette dealer's licenses?
How can I get further information?
What are the minimum selling prices for cigarettes?
How do I know if the cigarettes I am selling are legal for sale in Ohio and if the manufacturer I am purchasing from is a Participating Manufacturer of the Tobacco Settlement Agreement?
How do I find a list of all licensed manufacturers and wholesalers?
Can a retailer purchase from a wholesaler not listed on the Department of Taxation’s Web site?
Can a licensed wholesale dealer purchase from a manufacturer not on the Department of Taxation's Web site?
Do I have to file a return or schedule even if I don’t have any purchases?
Is there anything that I must do if I decide to no longer do business after receiving a license?
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Cigarettes
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Ohio Department of Taxation
Mailing Addresses
John R. Kasich, Governo
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Joseph W. Testa, Tax Commissioner
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