FAQs - Other Tobacco Products

Must I indicate to my customers that the tax has been paid?

Yes. Each distributor of tobacco products subject to the tax levied by section 5743.51 of the Ohio Revised Code shall mark on the invoices of tobacco products sold that the tax levied by that section has been paid and shall indicate the distributor’s account number as assigned by the tax commissioner. You may, but are not required to, show the amount of Ohio tax paid on the invoice. Retailers and customers receiving tobacco products shipments are required to verify that the supplier is licensed prior to every order on the Department of Taxation’s Web site.