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.

Do I have to file a return or schedule even if I don’t have any purchases?

Yes. You are required to file the cigarette tax return even if you have no purchases. The form MSA 60 is also required even if there were no non-participating manufacturer’s cigarette purchases for the period.