Cigarette wholesalers who are closing their business must indicate on their final monthly or semiannual return that the return is a final return. Before the date of closing, stamping cigarette wholesalers must have a final inventory conducted by the Department of Taxation. Any unused tax stamps must be returned to the Ohio Department of Taxation . A refund for those tax stamps will be issued after the final return and all applicable schedules have been received and verified. Cigarette wholesalers are also required to file a final tobacco Master Settlement Agreement 60 report (which details the quantity of cigarettes and roll-your-own tobacco sold within a monthly period, by brand).

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