Legal Resources

Tax Reform Frequently Asked Questions

Does my product meet the definition of a “little cigar” for purposes of Ohio’s other tobacco products tax if my product is small like a cigarillo and has a filter, but is covered completely by a natural leaf tobacco wrapper?

A “little cigar” is “any roll for smoking, other than cigarettes, made wholly or in part of tobacco that uses an integrated cellulose acetate filter or other filter and is wrapped in any substance containing tobacco, other than natural leaf tobacco.” The product described above would not meet the definition, because it is wrapped in a natural leaf tobacco.

Does my product meet the definition of a “little cigar” for purposes of Ohio’s other tobacco products tax if my product is small like a cigarillo and has a filter, but is covered completely by a natural leaf tobacco wrapper?

A “little cigar” is “any roll for smoking, other than cigarettes, made wholly or in part of tobacco that uses an integrated cellulose acetate filter or other filter and is wrapped in any substance containing tobacco, other than natural leaf tobacco.” The product described above would not meet the definition, because it is wrapped in a natural leaf tobacco.