Instructions For Other Tobacco Products Tax Return printable pdf download

Instructions for Other Tobacco Products Tax Return

General Instructions – Every distributor must

Line 4 – Complete Schedule D by entering the

complete an Other Tobacco Products Tax Re-

wholesale price of tobacco products destroyed

turn each month whether or not there are any

with prior approval from the Department of Taxa-

transactions to report. Mail the return, support-

tion.

ing schedules and remittance to Treasurer of

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

Line 5 – Add lines 2, 3 and 4.

1568. The tax return must be received by the

last day of the month following the reporting pe-

Line 6 – Line 1 minus line 5.

riod.

Line 7 – Multiply line 6 by 17%.

Line 1 – Complete Schedule A by entering each

invoice on which untaxed other tobacco products

Line 8 – If the return is received by the Trea-

were purchased during the period. The pur-

surer of State (not postmarked) by the last day

chases should be listed at wholesale price.

of the month following the reporting period, you

“Wholesale price” is the gross invoice price in-

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

cluding federal excise taxes at which a manu-

for the discount, multiply line 7 by 2.5%.

facturer of the tobacco product sells the tobacco

product to unaffiliated distributors, excluding all

Line 9 – Interest applies from when the tax was

trade discounts and other reductions in

due until paid. The interest rate for 2001 is 9%

manufacturer’s price. When buying untaxed to-

(8% for 2000). Multiply the interest rate times the

bacco products from other than a manufacturer,

number of days late divided by 365 times line 7.

“Wholesale price” is the gross invoice price, in-

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

cluding all federal excise taxes and excluding all

trade discounts and other similar reductions in

Line 10 – If your tax return is not received by the

price. “Other tobacco products” means any prod-

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

uct made from tobacco, other than cigarettes,

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

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

snuff (excluding cigarette paper). Enter the total

Line 11 – Line 7 minus line 8 OR line 7 plus lines

from Schedule A on line 1.

9 and 10. Make remittance payable to Treasurer

of State of Ohio, write your account number and

Line 2 – Complete Schedule B by entering the

reporting period on your remittance and submit

wholesale price as defined above (not your sell-

in the enclosed envelope.

ing price) of tobacco products sold outside Ohio.

The complete address of purchaser must be in-

If you have any questions concerning Ohio’s other

cluded. Sales to different states should be re-

tobacco products tax, please contact the Ohio

corded on separate schedules. Enter the total

Department of Taxation, Excise Tax & Assess-

from all Schedule B’s on line 2.

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

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

Line 3 – Complete Schedule C by entering the

wholesale price of tobacco products which were

returned to the manufacturer during the period.

Enter the total from Schedule C on line 3.

Instructions For Other Tobacco Products Tax Return

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