Other Tobacco Products Instructions For Out-Of-State Distributor Tax Return printable pdf download

Other Tobacco Products

Instructions for Out-of-State Distributor Tax Return

General Instructions – Every out-of-state dis-

Line 3 – Line 1 minus line 2.

tributor of other tobacco products must file a tax

return each month whether or not there are any

Line 4 – Multiply line 3 by 17%.

transactions to report. Mail the return, support-

ing schedules and remittance to Treasurer of

Line 5 – If the return is received by the Trea-

State, P.O. Box 1568, Columbus, OH 43216-

surer of State (not postmarked) by the last day

1568. The tax return must be received by the

of the month following the reporting period, you

last day of the month following the reporting pe-

are entitled to a 2.5% discount. If you are eligible

riod.

for the discount, multiply line 4 by 2.5%.

Line 1 – Enter the wholesale price of the tobacco

Line 6 – If the tax was not paid on due date,

products that were sold to a wholesale or retail

interest applies from when the tax was due until

dealer located in Ohio during the period. “Whole-

paid. The interest rate for 2001 is 9% (8% for

sale price” is the gross invoice price including

2000). Multiply the interest rate times the num-

federal excise taxes at which a manufacturer of

ber of days late divided by 365 times line 4. Ex-

the tobacco product sells the tobacco product to

ample: .09 x 30 / 365 x $800 = $5.92.

unaffiliated distributors, excluding all trade dis-

counts and other reductions in manufacturer’s

Line 7 – If your tax return is not received by the

price. When buying untaxed tobacco products

due date, you may be billed for a late filing charge

from other than a manufacturer, “Wholesale

of $50 or 10% of the tax due, whichever is greater.

price” is the gross invoice price, including all fed-

eral excise taxes and excluding all trade dis-

Line 8 – Line 4 minus line 5 OR line 4 plus lines

counts and other similar reductions in price.

6 and 7. Make remittance payable to Treasurer

“Other tobacco products” means any product

of State of Ohio, write your account number and

made from tobacco, other than cigarettes, that

reporting period on your remittance and submit

is made for smoking, chewing, or both; and snuff

in the enclosed envelope.

(excluding cigarette paper).

If you have any questions concerning Ohio’s other

Line 2 – Complete Schedule F by entering the

tobacco products tax, please contact the Ohio

wholesale price as defined above (not your sell-

Department of Taxation, Excise Tax & Assess-

ing price) of tobacco products returned to you by

ment Unit, P.O. Box 530, Columbus, OH 43216-

your Ohio customers and which tax was previ-

0530, or call us at (614) 466-7026.

ously paid.

Other Tobacco Products Instructions For Out-Of-State Distributor Tax Return

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