IPCPR Legislative | Operating Your Business in Ohio

Operating Your Business in Ohio

ohio

Operating Your Business in Ohio

Every person or entity engaged in the business of tobacco product distribution in Ohio must obtain a license from the department of taxation. To become a licensed distributor, each applicant must submit the Application for Other Tobacco Products Distributor License (Form OTP 1) to the tax commissioner annually, on or before February 1st. A separate application is required for each proposed business location, along with a $1,000 application fee per location. For new applications mailed after February 1st, the application fee is prorated. Licenses must be renewed annually by February 1st by filing Form OTP 1 and a $1,000 application fee.

 

Ohio Rev. Code § 5743.61

 

Each distributor of tobacco products subject to the tax levied by § 5743.51 must file with the tax commissioner, on or before the 23rd day of each month, an Other Products Tax Return [Form OTP 2 (In-state) or Form OTP 6 (Out-of-state)] for the preceding month, along with payment for the taxes due. A return must be filed for each month even if no tax is due.

 

Ohio Rev. Code § 5743.52.

 

Each seller of tobacco products who is subject to the excise tax levied by § 5743.62 must file with the tax commissioner, on or before the last day of each month, an Other Tobacco Products Tax Return for the preceding month, along with the taxes due. A return must be filed for each month even if no tax is due.

 

Ohio Rev. Code § 5743.62.

 

Each person engaged in the storage, use, or consumption of tobacco products who is subject to the tax levied by § 5743.63 must file with the tax commissioner, on or before the last day of each month, an Other Tobacco Products Tax Return for the preceding month, along with the taxes due.

 

Ohio Rev. Code § 5743.63

 

Each manufacturer or importer of tobacco products must register with the tax commissioner by filing a Registration for Manufacturer/Importer of Other Tobacco Products (Form OTP 8) before it sells or distributes tobacco products to distributors in the state. Manufacturers and importers must also file with the tax commissioner, on or before the last day of each month, an Other Tobacco Products Manufacturers Report (Form OTP 98) listing all sales of tobacco products to distributors located in the state during the preceding month.

 

Ohio Rev. Code § 5743.66.

 

Ohio law contains no specific exemptions to the ban on smoking for establishments that serve alcohol.

 

Localities may require additional business licenses.

Ohio Department of Taxations: Tobacco Tax Forms
http://www.tax.ohio.gov/Forms.aspx?TaxType=Other%20Tobacco%20Products%20%28OTP%29

 

Form OTP 1: Application for Other Tobacco Products Distributor License
http://www.tax.ohio.gov/portals/0/forms/excise/other_tobacco_products-otp/misc/OTP_OTP1_FI.pdf

 

Form OTP 2: Other Tobacco Products Tax Return (In-State Distributors)
http://www.tax.ohio.gov/portals/0/forms/excise/other_tobacco_products-otp/OTP_OTP2_FI.pdf

 

Form OTP 6: Other Tobacco Products Tax Return (Out-of-State Distributors)
http://www.tax.ohio.gov/portals/0/forms/excise/other_tobacco_products-otp/OTP_OTP6_FI.pdf

 

Form OTP 8: Registration for Manufacturer/Importer of Other Tobacco Products
http://www.tax.ohio.gov/portals/0/forms/excise/other_tobacco_products-otp/OTP_OTP8_FI.pdf

 

Form OTP 98: Other Tobacco Products Manufacturer Report
http://www.tax.ohio.gov/portals/0/forms/excise/other_tobacco_products-otp/OTP_OTP98_FI.pdf

 

Forms OTP 3 – OTP 5, OTP 9 – OTP 11, and OTP 13 – OTP 15: Other Tobacco Products Schedules A – I
http://www.tax.ohio.gov/Forms.aspx?TaxType=Other%20Tobacco%20Products%20%28OTP%29

 

Appendix A: Affidavit in Support of Retail Tobacco Store Exemption
http://www.odh.ohio.gov/~/media/ODH/ASSETS/Files/behsmoke%20free%20enforcement/affidavit.ashx

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