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.

Must I indicate to my customers that the tax has been paid?

Yes. Each distributor of tobacco products subject to the tax levied by section 5743.51 of the Ohio Revised Code shall mark on the invoices of tobacco products sold that the tax levied by that section has been paid and shall indicate the distributor’s account number as assigned by the tax commissioner. You may, but are not required to, show the amount of Ohio tax paid on the invoice. Retailers and customers receiving tobacco products shipments are required to verify that the supplier is licensed prior to every order on the Department of Taxation’s Web site.