Frequently Asked Questions

The Ohio Department of Taxation has compiled a list of frequently asked questions covering many different categories.

To view the questions, click on the "Select Category" bar and then click on the category you are interested in.  A list of questions will appear pertaining to that category. Then click on the question you are inquiring about and the answer will appear.

What is changing?

  • Little cigars are currently taxed at the Other Tobacco Products (OTP) tax rate of 17% of wholesale price. They will now be taxed at a rate of 37%, comparable to the tax rate for cigarettes.

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