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


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
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.


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