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.

Who pays the tax?

The distributor pays the tax. A distributor is:

  • Any manufacturer who sells, barters, exchanges, or distributes tobacco products to a retail dealer in this state; or
  • Any wholesaler located in this state who receives tobacco products from a manufacturer or who receives untaxed tobacco products; or
  • Any wholesaler located outside this state who sells, barters, exchanges, or distributes tobacco products to a wholesale or retail dealer in this state; or
  • Any retail dealer who receives tobacco products on which the tax has not or will not be paid by another distributor or manufacturer.

In the case of an out-of-state dealer who sells directly to a consumer in Ohio, the seller is the taxpayer. If a consumer receives other tobacco products on which the tax has not been paid, the consumer is liable for the tax.

SearchIcon