Frequently Asked Questions

The Ohio Department of Taxation has compiled a list of frequently asked questions covering many different categories.

To view the questions, click on the "Select Category" bar and then click on the category you are interested in. A list of questions will appear pertaining to that category. Then click on the question you are inquiring about and the answer will appear.

Is any portion of the tax increase going to smoking cessation programs?

  • The tax increase is projected to bring in a small amount of revenue ($5 million annually) so no special earmark has been established.
  • Smoking cessation programs are already subsidized with state funding.
  • The increase in price may discourage people from smoking.