The federal PACT Act requirements concerning cigarettes, roll-your-own tobacco, and smokeless tobacco products apply. The federal PACT Act requires any person who sells, transfers, or ships cigarettes, roll-your-own tobacco, and smokeless tobacco into a state to register with the tobacco tax administrator of Ohio. The federal PACT Act requires delivery sellers to comply with shipping requirements.
No person will transport within Ohio tobacco products that have a wholesale value in excess of $300, unless consent is obtained to transport the tobacco products from the tax commissioner prior to transportation. Consent is not required if applicable tax levied under 5743.51, 5743.62, or 5743.63 has been paid by the distributor or seller.
On or before the last day of each month, every manufacturer or importer of tobacco products must file a report with the commissioner listing all sales of tobacco products to distributors located in the state during the preceding month. According to staff, this includes the shipment of the tobacco products from manufacturer to distributor.
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.
Additional information about licensing in Ohio is available at the Operating Your Business and Definitions link above.
No manufacturer, producer, distributor, wholesaler, or retailer of other tobacco products shall give, sell, or otherwise distribute tobacco products over the internet or through another remote method without age verification.
Ohio imposes a tax on tobacco products purchased for sale in the state by any person or entity engaged in the business of tobacco product distribution. This tax is levied on tobacco products that a distributor brings, or causes to be brought, into the state for distribution within the state, or that any out-of-state distributor sells to wholesale or retail dealers located in the state for resale.