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.
Alternative Reports
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.
Alternative Reporting
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: (614) 466-7026
Fax: (614) 752-8644