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.

When is the tax imposed?

A taxable transaction has occurred whenever an Ohio distributor receives untaxed other tobacco products or whenever an out-of-state distributor sells other tobacco products to an Ohio purchaser.