Cigarette And Other Tobacco Products Tax Form printable pdf download

Cigarette Tax and Other Tobacco Products

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

2000.

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

million.

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

5743.023)

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

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)

5743.024

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).

Cigarette And Other Tobacco Products Tax Form

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