Information Release

XT 2009-04 - Excise and Motor Fuel Tax Division Information Release – Other Tobacco Products Licensing Change - Dec. 31, 2009

The recently enacted budget bill, Am. Sub. H.B. 1, made changes to the fees and the distribution of the revenue of the other tobacco products (OTP) licensing provisions set forth in R.C. 5743.61. All these changes are effective on Jan. 1, 2010.

The new annual fee for the OTP distributor’s license will be $1,000. (The current fee is $100.) Since the OTP distributor’s license is an annual license renewed every Feb. 1, the $1,000 fee will now be prorated by the effective calendar date. The new licenses will have a minimum fee of $200 and will not be prorated below this amount. Licenses issued for the distribution of OTP will continue to be processed by the Department of Taxation.

Since the new fee structure is effective on Jan. 1, 2010, and the renewal date is Feb.1, 2010, any previously licensed OTP distributor will not be required to pay an additional fee for the month of January 2010. However, any new or renewal application received after the above effective date will be required to pay the new fee of $1,000 for the 2010 license year.

Should you have any questions regarding these changes, please contact us.

Ohio Department of Taxation
Excise Tax Section
P.O. Box 530
Columbus, Ohio 43216-0530
Telephone:  (614) 466-7026
Fax:  (614) 728-1806
Web site:  tax.ohio.gov