FAQs - Other Tobacco Products

Who pays the tax?

The distributor pays the tax. A distributor is:

  • Any manufacturer who sells, barters, exchanges, or distributes tobacco products to a retail dealer in this state; or
  • Any wholesaler located in this state who receives tobacco products from a manufacturer or who receives untaxed tobacco products; or
  • Any wholesaler located outside this state who sells, barters, exchanges, or distributes tobacco products to a wholesale or retail dealer in this state; or
  • Any retail dealer who receives tobacco products on which the tax has not or will not be paid by another distributor or manufacturer.

In the case of an out-of-state dealer who sells directly to a consumer in Ohio, the seller is the taxpayer. If a consumer receives other tobacco products on which the tax has not been paid, the consumer is liable for the tax.