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 cigarettes from a licensed manufacturer listed on the department's website.  The lone exception to this is when a licensed wholesale dealer receives authorization from the tax commissioner to purchase, and have transported, cigarettes from another licensed wholesale dealer. To request authorization, fax a completed consent form (CIG 99) to (206) 350-6722.