EXC 2014-01 – Transition of Responsibilities Concerning Ohio Cigarette Tax Stamps: Issued and Revised September, 2014
Recent statutory changes enacted in Am. Sub. H.B. 492 of the 130th General Assembly shifted the responsibility of processing cigarette tax stamp orders made by licensed cigarette stamping wholesalers from the Treasurer of State’s (Treasurer’s) Office to the Department of Taxation (the “Department”). This information release is meant to provide guidance concerning this change to affected individuals.
Effective September 22, 2014, the Excise & Energy Tax Division of the Department will be responsible for accepting and fulfilling orders of cigarette tax stamps from Ohio-licensed cigarette stamping wholesalers. To accommodate the transfer of authority, the Treasurer’s Office will not accept or process tax stamp orders after 11:00AM on September 19, 2014.
Please note, stamp orders and check payments sent to the Treasurer’s Office after that time will not be processed in a timely manner. ACH payments will not be affected.
The Excise & Energy Tax Division of the Department is located at 4485 Northland Ridge Blvd., Columbus, Ohio 43229. The Taxpayer Service Center is located on the east side of the building. Please be prepared to show a valid photo ID to enter the Taxpayer Service Center for assistance. Parking is free, and service hours are available from 8:00AM to 5:00PM, Monday through Friday.
The Department has created new forms associated with orders of cigarette tax stamps. All forms are available on the forms page of the Department’s website at tax.ohio.gov, and may be utilized beginning on September 22, 2014.
To order cigarette tax stamps, please complete the Cigarette Stamp Order Form CIG-02.
To designate an authorized employee to pick up cigarette tax stamp orders on behalf of the named Ohio-licensed stamping wholesaler, please complete the Authorization Form CIG-03. The authorization form must be updated to reflect any changes in your authorized employees, and should be updated with each annual license renewal, even if there are no changes in personnel. The Department will not release a cigarette tax stamp order to an unauthorized individual.
Ordering Ohio Cigarette Tax Stamps
A fully-completed and signed Form CIG 02 will be accepted by the following methods:
By E-Mail: firstname.lastname@example.org
By eFax: (206) 202-2693
By Mail: Ohio Department of Taxation, Excise & Energy Tax Division, Attn: Tax Stamp Processing, P.O. Box 87, Columbus, Ohio 43216-0087
By Overnight Main and In Person: Ohio Department of Taxation, Taxpayer Service Center, 4485 Northland Ridge Blvd., Columbus, Ohio 43229
Stamp orders must be received before 11:30AM to receive same day shipping treatment. All orders received after 11:30AM will be shipped the next business day.
Ohio-licensed stamping wholesalers remain responsible for all shipping charges associated with tax stamp orders. Please include the UPS or FedEx account number on the stamp order form so that the Department can charge the proper account for the shipping fees. Failure to do so could cause a delay in shipping your order.
Please contact the Excise & Energy Tax Division at (855) 466-3921, option 3 with any questions.