Information Release

XT 2005-03 - Excise And Motor Fuel Tax Division Information Release - Cigarette Tax Increase For All Ohio Cigarette Retailers - June 22, 2005

The 126th Ohio General Assembly recently passed Amended Substitute House Bill 66 which included a tax increase on cigarettes effective July 1, 2005.  The new tax will be $1.25 per package of 20.  The new tax on packages sold in Cuyahoga County will be $1.295 per package of 20.

As a result of the tax increase,  you are required to pay a floor stock tax (difference between old and new rates) on all cigarettes held in inventory at the close of business on June 30, 2005.  Enclosed is  your  Ohio floor stock return  that must be  received  with  payment by September 30, 2005.  Retail floor  tax   returns  that  are  filed  and  paid  by August 15, 2005, are entitled  to a 5 percent credit.

If you have any questions or problems, please contact us at the address shown below:


Ohio Department of Taxation
Excise Tax Unit
P.O. Box 530
Columbus, Ohio 43216-0530