IPCPR Legislative | Shipping in Ohio

Shipping in Ohio

ohio

Shipping in Ohio

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.

 

15 U.S.C. §§ 375 to 378

 

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.

 

Ohio Rev. Code § 5743.64: Consent to transport tobacco products within state required

 

Request to Transport Other Tobacco Products Between Distributors Form http://www.tax.ohio.gov/portals/0/forms/excise/other_tobacco_products-otp/OTP_OTP99_FI.pdf

 

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.

 

Other Tobacco Products Manufacturer Report Form

 

http://www.tax.ohio.gov/portals/0/forms/excise/other_tobacco_products-otp/OTP_OTP98_FI.pdf

 

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.

 

Ohio Rev. Code § 5743.61

 

Ohio Rev. Code § 5743.01(K): Definitions; distributor

 

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 Rev. Code § 2927.02(B)(6): Illegal distribution of or permitting children to use cigarettes or other tobacco or alternative nicotine products

 

In addition, the federal PACT Act age verification requirements for the shipping of cigarettes, roll-your-own tobacco, and smokeless tobacco products apply.

 

15 U.S.C. §§ 375 to 378

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.

 

Ohio Rev. Code § 5743.51

 

Additional information about taxation in Ohio, including information about tax rates, filings, and forms, is available at the Taxation and Definitions link above.

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