Frequently Asked Questions

Frequently Asked Questions Tool

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.

Is there anything that I must do if I decide to no longer do business after receiving a license?

Yes. You are required to notify the Department of Taxation that you are closing down the operation and must file all of the required returns and form MSA 60 reporting through the final date of operation.

If you are a wholesaler, please see the cigarette “Closing a Business” page for additional information.


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