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.

Are there any licensing requirements?

Yes. Each distributor must obtain from the Ohio Department of Taxation a separate license for each location where other tobacco products are received or distributed. (A license is address specific, so one is needed for each location.) The license must be renewed by Feb. 1 each year.