Cigarette Purchases (other than face-to-face)

The Ohio Department of Taxation is reminding all residents that purchasing cigarettes over the internet, or any other means that does not involve a face-to-face transaction, is prohibited. 

Internet sellers of cigarettes are required to report to the state taxing authorities information relating to their sales in the state.  This department has received this information and has started issuing bills to collect both the cigarette excise taxes and the sales and use taxes applicable to these transactions.  Any questions may be directed to the Excise Tax Section at (855) 466-3921.

We have a form for consumers to use to pay the applicable cigarette excise tax.  Please call our Excise Tax Section at (855) 466-3921 to request the form.

Please note that there is also a form to pay the sales and use tax on the department's Web site.  The form is called the Ohio Use Tax Voluntary Payment Form (Form number VP-USE).