Cigarette And Other Tobacco Products Tax Form (Page 2 of 4) in pdf

Cigarette Tax and Other Tobacco Products

EXEMPTION (R.C. 5743.05):

METHOD OF TAX PAYMENT:

Cigarettes sold in interstate or foreign commerce or

All cigarette taxpayers are required to pay for stamps or

to the United States.

meter impressions at the time of purchase. When it is more

practical to collect the tax without the use of stamps or

SPECIAL PROVISIONS (R.C. 5743.024):

meter impressions (for example, manufacturers’ gift

samples), the tax is paid with returns or by direct payment

Counties may, with voter approval, levy a permissive

to the Ohio Treasurer of State.

cigarette tax of up to 2.25 mills (4.5 cents per pack

of 20) per cigarette. The levy must be for the purpose

of servicing the debt of a sports facility.

Method

Revised

Description

of Payment

Code Section

of Payment

TAXPAYER (R.C. 5743.01):

Cash payment

5743.03

Dealers are required to pay for stamps

and meter impressions at the time of

purchase unless they have been autho-

Cigarettes:

rized to make credit purchases.

Credit payment

5743.05

The Tax Commissioner may authorize

Wholesale Dealer: Those who purchase cigarettes

wholesale dealers to purchase stamps and

directly from manufacturers, producers, importers,

meter impressions on credit payable within

thirty days. For out-of-state dealers, this

and other wholesalers who then sell cigarettes to

applies only if that state allows Ohio

others (retailers) for the purpose of resale.

dealers the same credit. Credit sales are

allowed during July through April of each

year.

Retail Dealer: Includes everyone, other than a

Direct payment

5743.33

Direct payments are made primarily by

manufacturers on gift samples of ciga-

wholesale dealer, engaged in the sale of cigarettes.

rettes, but also include assessments and

Retail dealers must remit the tax on any cigarettes not

deficiency payments, and voluntary pay-

ments by consumers.

previously taxed.

Persons: Individuals, companies, and other con-

sumers who have cigarettes in their possession on

which the excise tax has not been paid.

Other Tobacco Products:

Type of

Revised

Wholesalers: Distributors who receive other to-

Return

Filing Date

Code Section

Taxpayer

bacco products for sale to retailers or wholesalers for

resale within the state.

Semi-annual

By July 31 for the

5743.03

Wholesale dealers

preceding January-

June period: by

Manufacturers: Those manufacturers who sell

January 31 for the

other tobacco products to retailers for resale within

preceding July-

December period

the state.

Monthly

By the 15th of

5743.33

Persons with

each month for the

untaxed cigarettes

Retailers: Those retailers who import into Ohio

preceding month

untaxed other tobacco products from wholesalers or

distributors.

By the last day of

5743.52

Distributors or

each month for the

importers of

preceding month

tobacco products

Cigarette And Other Tobacco Products Tax Form Page 2

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