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.

What is the cost of a wholesale or retail cigarette dealer's license?

The cost of a wholesale license is $1,000 per year. Retail licenses cost $125 per year.