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.

Does my product meet the definition of a “little cigar” for purposes of Ohio’s other tobacco products tax if my product is small like a cigarillo and has a filter, but is covered completely by a natural leaf tobacco wrapper?

A “little cigar” is “any roll for smoking, other than cigarettes, made wholly or in part of tobacco that uses an integrated cellulose acetate filter or other filter and is wrapped in any substance containing tobacco, other than natural leaf tobacco.” The product described above would not meet the definition, because it is wrapped in a natural leaf tobacco.

Does my product meet the definition of a “little cigar” for purposes of Ohio’s other tobacco products tax if my product is small like a cigarillo and has a filter, but is covered completely by a natural leaf tobacco wrapper?

A “little cigar” is “any roll for smoking, other than cigarettes, made wholly or in part of tobacco that uses an integrated cellulose acetate filter or other filter and is wrapped in any substance containing tobacco, other than natural leaf tobacco.” The product described above would not meet the definition, because it is wrapped in a natural leaf tobacco.

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