This archived Information Release has been superseded by a later release. It is archived here for historical/reference purposes ONLY. For the most current Information Releases, please refer to the main "Information Releases - Current Releases" index.
XT 2013-02 - Other Tobacco Products– Little Cigars: Issued July, 2013
The purpose of this information release is to provide guidance to taxpayers following the recent enactment of Am. Sub. H.B. 59 of the 130th Ohio General Assembly.
Effective for invoices dated on or after October 1, 2013, little cigars will be taxed at a rate of 37% of the wholesale price of the product. The remaining other tobacco products (OTP) will continue to be taxed at a rate of 17% of the wholesale price. All distributors must indicate on the invoice: (1) that all OTP taxes are paid; and (2) their OTP account number.
A ”little cigar” is defined as “any roll for smoking, other than cigarettes, made wholly or in part of tobacco that uses an integrated cellulose acetate filter or other filter and is wrapped in any substance containing tobacco, other than natural leaf tobacco.”
The Department will update this information release as more information becomes available. Please contact the Excise & Energy Tax Division at (855) 466-3921, Option 3, with any questions.