Information Release

XT 2005-05 - Excise Tax Division Information Release - Cigarette Tax Increase For All Ohio Non-stamping Cigarette Wholesalers - June 23, 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 rate 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 of 3.50 cents per cigarette  based on your inventory  of Ohio  stamped packages  as of the close of business on June 30, 2005.  Enclosed  is  your  Ohio  floor  stock  tax  return  that  must  be filed and paid by September 30, 2005.  If the return is filed and paid by August 15, 2005, a 5 percent credit can be deducted from the tax due.

The enclosed  information  release  and floor stock  tax  return  has been  mailed to all retailers.  We would appreciate it if you would notify your retail customers and provide them with a copy of the retailer release and retailer return if they did not receive them.  An account number will be assigned to the retailer when they contact the Ohio Department of Taxation.

If you have any questions or problems, please contact us at the address shown below:

Ohio Department of Taxation
Excise Tax Section
P.O. Box 530
Columbus, Ohio 43216-0530
Telephone:  (855) 466-3921
Fax:  (206) 350-6722
Website:  tax.ohio.gov