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.

How do I know if the cigarettes I am selling are legal for sale in Ohio and if the manufacturer I am purchasing from is a Participating Manufacturer of the Tobacco Settlement Agreement?

A list of all brands legal for sale in Ohio and their respective manufacturers can be found on the Ohio Attorney General’s Web site (