XT 2002-01 - License Requirements for Other Tobacco
Products - April 9, 2002
Any retailer purchasing untaxed tobacco
products must register and obtain from the Ohio Department of
Taxation an Other Tobacco Products distributors license. The
annual fee for this license is $100.00 due by February
1st of each year. Once a license has been issued,
the Department of Taxation will provide the necessary returns
to report and pay your liability.
Any retailer in this state who receives tobacco products from
a supplier outside this state, on which the tobacco products
tax has not been paid to the supplier, is liable for the tax.
The tax rate is 17% of the wholesale cost of the product. If
your supplier is charging the tax, their invoice should
indicate that the tax was paid and show the account number
issued by the Ohio Department of Taxation.
If you have any questions, please contact the Fuel Use and
Excise Tax Unit at (614) 466-3410.