Vapor Products

Vapor FAQ's

Who pays the tax?

The distributor pays the tax. Distributors include any person that:

  • Sells vapor products to a retail dealer;
  • Is a retail dealer who receives untaxed vapor products which the tax has not or will not be paid by another distributor;
  • Is an Ohio wholesale dealer who receives vapor products from a manufacturer or receives untaxed vapor products;
  • Is an out-of-state wholesale dealer that sells vapor products to an Ohio wholesale dealer

In the case of an out-of-state dealer who sells directly to a consumer in Ohio, the seller is the taxpayer. However, if a consumer receives vapor products on which the tax has not been paid, the consumer is liable for the tax.