CIG-57
Rev. 6/05
•
P.O. Box 530
Columbus, OH 43216-0530
Ohio Cigarette Consumer’s Use Tax
Reporting Period
Ohio Revised Code Section 5743.32 provides that
every person who has acquired cigarettes for use,
storage or other consumption in this state shall, on
For the month of
, 20
or before the 15th day of the month following receipt
of such cigarettes, make and file with the tax com-
Name
missioner a return showing the amount of cigarettes
acquired, together with remittance of the tax thereon;
Address
provided that the tax levied in ORC Section 5743.02
and 5743.024 has not been paid.
City
State
ZIP
Instructions
Line 1 – This line should include cigarettes (sticks) shipped into all areas of Ohio except Cuyahoga County reported on the
schedule (see reverse side for a the schedule to be completed and for a listing of municipalities in Cuyahoga
County). All lines on the return must be completed.
Line 2 – This is the Ohio tax rate.
Line 3 – Multiply line 1 by line 2. This is the tax due on the cigarettes (sticks) shown on line 1. (Ex. 1 carton = 200 sticks.)
Line 4 – This line should include cigarettes (sticks) shipped into Cuyahoga County.
Line 5 – This is the combined Ohio/Cuyahoga County tax rate.
Line 6 – Multiply line 4 by line 5. This is the tax due on the cigarettes (sticks) shown on line 4. (Ex. 1 carton = 200 sticks.)
Line 7 – Add lines 3 and 6. This amount is the total tax due. Make your check payable to the Ohio Treasurer of State.
1. Total number of cigarettes (sticks) shipped into Ohio during report period
x
.0625
2. Tax rate ..................................................................................................
3. Tax liability (line 1 x line 2) ....................................................................................................... $
4. Total number of cigarettes (sticks) shipped into Cuyahoga County .........
x
.06475
5. Tax rate ..................................................................................................
6. Tax liability (line 4 x line 5) ....................................................................................................... $
7. Total due with this report (add lines 3 and 6) ............................................................................ $
I declare under penalties of perjury that this return (in-
cluding any accompanying schedules and statements)
Signature
has been examined by me and, to the best of my knowl-
edge and belief, is a true, correct and complete return
and report.
Title
Date
Mail report and check or money order covering tax due to the
Excise Tax Unit, P.O. Box 530, Columbus, OH 43216-0530.