XT 2000-02 -Tobacco Information Release - Master Settlement Agreement For All Cigarette Wholesalers And Distributors Of Other Tobacco Products - April 20, 2000
The State of Ohio is a signatory to the agreement that was reached with various cigarette manufacturers/importers and states. This agreement is commonly known as the Master Settlement Agreement (MSA). Ohio’s participation in the MSA mandated legislation requiring manufacturers who are not signatories to the MSA to pay into an escrow account a sum roughly equivalent to that which is paid by the participating manufacturers. This legislation also requires the Department of Taxation to gather information concerning sales of cigarettes and roll-your-own tobacco into Ohio that is manufactured by non-participants to the agreement. This information will be provided to the Ohio Attorney General for use in administering the agreement. An administrative rule requiring this information is in the process of being filed with an anticipated effective date in early May (copy enclosed).
Schedule of Brands Covered by the MSA
A schedule of brands covered by the MSA is enclosed. This schedule has been sorted two ways, alphabetically by brand name and alphabetically by manufacturer/importer. Only brands that are not on this list must be reported. Updated lists of covered brands will be provided as changes occur.
Master Settlement Agreement Report
The Master Settlement Agreement Report (ET-60) must be filed by all licensed stamping cigarette wholesalers and other tobacco products distributors. The ET-60 must be filed monthly unless otherwise prescribed by the Department of Taxation and is due by the last day of the month following the reporting period. The report for May 2000 will be due by June 30, 2000. The reports for July 1999 through December 1999 and January 2000 through April 2000 will be due sixty days after the effective date of the rule. We anticipate the due date for these reports to be in early July. Please refer to the enclosed sample of this report.
You may elect to design your own report utilizing your own software or database. Such reports are acceptable as long as all the required information is provided and is in the same format as the prescribed report.
Annual filing will be available to persons that only sell cigarettes or roll-your-own tobacco that is manufactured or imported by signatories to the MSA, do not sell cigarettes or roll-your-own tobacco or sell small quantities of reportable product. This release is meant to help you prepare for the new reporting requirements. Additional and more detailed instructions will be mailed as soon as the rule becomes effective. Any questions regarding this may be directed to:
Ohio Department of Taxation
Excise Tax and Assessment Unit
P.O. Box 530
Columbus, Ohio 43216-0530
Telephone: (855) 466-3921
Fax: (206) 350-6722