Fillable Form Otp 2 - Other Tobacco Products Tax Return (Page 2 of 2) in pdf

OTP 2

Rev. 10/13

Instructions for Other Tobacco Products Tax Return

Page 2

Other tobacco products and little cigars must now be reported

Line 15 – Add lines 7 and 14.

separately beginning with the reporting period including Oct.

Line 16 – If the return is received by the Ohio Department

1, 2013.

of Taxation by the last day of the month following the report-

General Instructions – Every primary and secondary

ing period, you are entitled to a 2.5% discount. If you qualify

distributor must complete an Other Tobacco Products Tax

for the discount, multiply line 15 by 2.5%. Postmarks prior to

Return each period whether or not there are any transactions

the last day of the month are not acceptable to qualify you

to report. Mail the return, supporting schedules and payment

for the discount.

to Ohio Department of Taxation, P.O. Box 530, Columbus, OH

Line 17 – If your tax liability is not paid on or before the due

43216-0530. The tax return and payment must be received

date, you are subject to interest from the date the tax report

by the last day of the month following the reporting period.

was due until the date the tax report was actually received.

Lines 1 and 8 – Complete Schedules A and A-LC by entering

The interest rate is determined on a calendar year basis and

each invoice on which untaxed other tobacco products (OTP)

can change from year to year. Please refer to our Web site

and little cigars were purchased during the period. The

at tax.ohio.gov for the current interest rate. An example

purchases should be listed at wholesale price. “Wholesale

of an interest calculation is as follows:

price” means the invoice price, including all federal excise

Tax due:

$5,000

taxes, at which the manufacturer of the tobacco product sells

Report due:

2/28/13

the tobacco product to unafﬁ liated distributors, excluding

Report ﬁ led:

4/19/13

any discounts based on the method of payment of the

Days late:

invoice or on time of payment of the invoice. “Other tobacco

Interest rate:

3% (rate for year 2013)

products” means any product made from tobacco, other

than cigarettes, that is made for smoking or chewing, or

50 days

both, and snuff (excluding cigarette paper). Little cigars are

X 3% (.03) X $5,000 = $20.55 interest

deﬁ ned as any roll for smoking, other than cigarettes, made

365 days

wholly or in part of tobacco that uses an integrated cellulose

acetate ﬁ lter or other ﬁ lter and is wrapped in any substance

Line 18 – If your tax return is not received by the due date,

containing tobacco, other than natural leaf tobacco. Enter the

you may be billed for a late ﬁ ling charge of $50 or 10% of the

total from Schedule A on line 1 and the total from Schedule

tax due, whichever is greater.

A-LC on line 8.

Line 19 – Line 15 minus line 16 OR line 15 plus line 17

Lines 2 and 9 – Complete Schedules B and B-LC by enter-

plus line 18. Make check or money order payable to Ohio

ing the wholesale price as deﬁ ned above (not your selling

Treasurer of State, write your account number and reporting

price) of other tobacco products and little cigars sold outside

period on your remittance, and mail to the listed address.

Ohio. The complete address of the purchaser must be

included. Sales to different states must be recorded on

Tax-Paid Transactions:

separate schedules. Enter the total from all Schedule Bs on

line 2 and from all Schedule B-LCs on line 9.

Line 20 – Complete Schedule E by entering each invoice

number with the cost of all other tobacco products, including

Lines 3 and 10 – Complete Schedules C and C-LC by

little cigars, purchased from another licensed Ohio other

entering the wholesale price of other tobacco products and

tobacco products distributor. Schedule E must include the

little cigars that were returned to the manufacturer during the

distributor’s OTP license number, the name of the distributor

period. Enter the total from Schedule C on line 3 and from

from whom the product was purchased, date of invoice, and the

Schedule C-LC on line 10.

invoice cost. Enter the total cost from Schedule E on line 20.

Lines 4 and 11 – Complete Schedules D and D-LC by enter-

Line 21 – Complete Schedule G by entering each invoice

ing the wholesale price of other tobacco products and little

number with the cost of all other tobacco products, including

cigars destroyed with prior approval from the Ohio Depart-

little cigars, sold to other licensed distributors on which the

ment of Taxation. Enter the total from Schedule D on line 4

Ohio other tobacco products tax has been paid. Schedule G

and from Schedule D-LC on line 11.

must include the purchaser’s OTP account number, name of

the purchaser, the complete ship to address of the purchaser,

Line 5 – Add lines 2, 3 and 4.

date of invoice and the wholesale cost. Enter the total cost

Line 6 – Line 1 minus line 5.

from Schedule G on line 21.

Line 7 – Multiply line 6 by 17%.

If you have any questions concerning Ohio’s other tobacco

products tax, please contact the Ohio Department of Taxation,

Line 12 – Add lines 9, 10 and 11.

Excise and Energy Tax Division, P.O. 530, Columbus, OH

43216-0530, or call us at (855) 466-3921, option 3.

Line 13 – Line 8 minus line 12.

Line 14 – Multiply line 13 by 37%.

Form Otp 2 - Other Tobacco Products Tax Return Page 2

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