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.

Can a licensed wholesale dealer purchase from a manufacturer not on the Department of Taxation's Web site?

In most cases, a licensed wholesale dealer may only purchase unstamped cigarettes from a licensed manufacturer listed on the Department's website.  The lone exception to this is when a licensed wholesale dealer receives prior authorization from the tax commissioner to purchase, and have transported, unstamped cigarettes from another licensed wholesale dealer. This request (CIG99) must be made electronically, via the Gateway.