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.

Where do I get wholesale or retail cigarette dealer's licenses?

The Ohio Department of Taxation issues the wholesale cigarette dealer's licenses.  Your County Auditor's office issues the retail dealer's licenses. A directory of all county auditors is listed below.

Directory of County Auditors