Vapor Products

Vapor FAQ's

What are the requirements for out-of-state sellers of vapor products?

Out-of-state sellers of vapor products who have substantial nexus with the state, as defined in R.C. 5741.01, will need to register for both a vapor products license and a seller’s use tax account. An out-of-state seller that has substantial nexus must remit the excise tax on what is taxable for purposes of vapor products and collect and remit sales tax for all taxable sales.