Cigarette And Other Tobacco Products Tax Form


Cigarette Tax and Other Tobacco Products
An excise tax on cigarettes has been levied in Ohio
acted such a levy at the maximum rate effective
since 1931. In 1981, cigarettes became subject to
August 1, 1990. The Department of Taxation admin-
the Ohio sales tax. The rate increased to 18 cents per
isters and collects the tax, distributing the collections
pack on July 15, 1987. House Bill 904 increased the
to Cuyahoga County on a monthly basis. The levy
rate to 24 cents per pack effective January 1, 1993.
produced revenues of $5.0 million during fiscal year
House Bill 904 enacted an excise tax on other to-
bacco products effective February 1, 1993. These
All state cigarette tax exemptions and credits apply to
products include cigars, chewing tobacco, snuff,
the county levies. The state collects the county levies
smoking tobacco, and other tobacco products. The
through sales of tax indicia for cigarettes to be sold in
tax is levied on the wholesale price of any other
Cuyahoga County. These collections are returned to
tobacco product manufactured in Ohio or imported
Cuyahoga County in the month following their collec-
into Ohio that is to be sold for resale at retail. The rate
tion. The Department of Taxation retains two percent
is 17 percent of the wholesale price. During fiscal
of the collections for administrative expenses.
year 2000, other tobacco tax liabilities totaled $22.2
TAX BASE (R.C. 5743.02, 5743.023, 5743.32,
5743.322, 5743.51):
The excise tax on cigarettes is made up of two
separate levies on each cigarette: one levy of 1.15
The sale of cigarettes in Ohio (R.C. 5743.02,
cents and the other .05 cent for a total of 1.2 cents per
cigarette, or 24 cents per standard package of 20
cigarettes. The tax is paid primarily by wholesale
The use, consumption, or storage for consumption of
dealers through the purchase of stamps or meter
cigarettes in Ohio (R.C. 5743.32, 5743.322)
impressions (tax indicia) that are affixed to cigarette
packs. Retailers, individuals, and other consumers
The receipt or import of other tobacco products for
are responsible for paying the tax on cigarettes not
resale (R.C. 5743.51)
taxed at the wholesale dealer level. The Ohio Tax
Commissioner can authorize dealers to purchase the
RATES (R.C. 5743.02, 5743.32, 5743.023,
tax indicia on credit payable within 30 days during
5743.322, 5743.024, 5743.51):
July through April.
Although the tax enacted applies to each cigarette,
The 1.15 cents levy is credited to the state general
the rates on the next page are in terms of packs of 20
revenue fund while receipts from the .05 cent tax are
and 25 cigarettes.
earmarked for retirement of educational, recrea-
Ohio Revised
Tax Rate Per
Tax Rate Per
tional, and public building construction bonds. Since
Code Section
Pack of 20
Pack of 25
there are currently no outstanding bonds, all cigarette
5743.02 (Sale)
tax collections go to the general revenue fund. In
5743.32 (Use)
23 cents
28.75 cents
fiscal year 2000, total receipts were $261.5 million
(not including other tobacco products).
5743.023 (Sale)
5743.322 (Use)
1 cent
1.25 cents
In 1986, the Ohio General Assembly gave authoriza-
Total Rate Per Pack
24 cents
30 cents
tion to county governments to levy a permissive tax of
.225 cent per cigarette (4.5 cents per package of 20)
max. 4.5 cents
max. 5.625 cents
(County Permissive)
for the purpose of funding the operation or servicing
the debt of a sports facility operated by the county or
The rate on other tobacco products is 17 percent of
a development corporation. Cuyahoga County en-
the wholesale price (R.C. 5743.51).


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