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1. What is the cost of a wholesale or retail cigarette dealer's license?
The cost of a wholesale license is $1,000 per year. Retail licenses cost $125 per year.
2. Where do I get wholesale or retail cigarette dealer's licenses?
The Ohio Department of Taxation issues the wholesale cigarette dealer's licenses. Your County Auditor's office issues the retail dealer's licenses. A directory of all county auditors is listed below.
3. How can I get further information?
Write to the Ohio Department of Taxation, Excise Tax Section, P.O. Box 530, Columbus, Ohio 43216-0530, telephone us at (855) 466-3921, visit the cigarette and other tobacco products information release section of the department's Web site, or e-mail us.
4. What are the minimum selling prices for cigarettes?
Click on the link below to view spreadsheets for the minimum prices for the State of Ohio and for Cuyahoga County.
5. How do I know if the cigarettes I am selling are legal for sale in Ohio and if the manufacturer I am purchasing from is a Participating Manufacturer of the Tobacco Settlement Agreement?
A list of all brands legal for sale in Ohio and their respective manufacturers can be found on the Ohio Attorney General’s Web site (www.ohioattorneygeneral.gov/Services/Business/Tobacco-Directory-Search).
6. How do I find a list of all licensed manufacturers and wholesalers?
This list can be found on the Department of Taxation's Web site here. Once you have browsed the list, you need to decide if you are looking for who you can purchase from or who you are selling to depending on your operation.
7. Can a retailer purchase from a wholesaler not listed on the Department of Taxation’s Web site?
No. Licensed retailers must only purchase from licensed wholesalers.
8. Can a licensed wholesale dealer purchase from a manufacturer not on the Department of Taxation's Web site?
In most cases, a licensed wholesale dealer may only purchase cigarettes from a licensed manufacturer listed on the department's website. The lone exception to this is when a licensed wholesale dealer receives authorization from the tax commissioner to purchase, and have transported, cigarettes from another licensed wholesale dealer. To request authorization, fax a completed consent form (CIG 99) to (614) 728-1806.
9. Do I have to file a return or schedule even if I don’t have any purchases?
Yes. You are required to file the cigarette tax return even if you have no purchases. The form MSA 60 is also required even if there were no non-participating manufacturer’s cigarette purchases for the period.
10. Is there anything that I must do if I decide to no longer do business after receiving a license?
Yes. You are required to notify the Department of Taxation that you are closing down the operation and must file all of the required returns and form MSA 60 reporting through the final date of operation.
If you are a wholesaler, please see the cigarette “Closing a Business” page for additional information.
