XT 2005-03 - Excise And Motor Fuel Tax Division Information
Release - Cigarette Tax Increase For All Ohio Cigarette
Retailers - June 22, 2005
The 126th Ohio General Assembly recently passed Amended
Substitute House Bill 66 which included a tax increase on
cigarettes effective July 1, 2005. The new tax will be
$1.25 per package of 20. The new tax on packages sold
in Cuyahoga County will be $1.295 per package of 20.
As a result of the tax increase, you are required to
pay a floor stock tax (difference between old and new rates)
on all cigarettes held in inventory at the close of business
on June 30, 2005. Enclosed is your Ohio
floor stock return that must be received
with payment by September 30, 2005. Retail
floor tax returns that are
filed and paid by August 15, 2005,
are entitled to a 5 percent credit.
If you have any questions or problems, please contact us at
the address shown below:
Ohio Department of Taxation
Excise Tax Unit
P.O. Box 530
Columbus, Ohio 43216-0530