05/22/2024

News from Ohio

Tax Department Updates

Cigarette License Renewals

The state budget bill enacted last year changed the renewal dates for cigarette licenses effective October 3, 2023.  The new annual application or renewal date for cigarette licenses is June 1st each year. Under prior law, licenses expired on the last Monday of May.  

Any existing cigarette wholesaler license that was active on the effective date of the amendment will not expire on May 27, 2024 and now must be renewed by June 1, 2024. 

Cigarette retail dealer licenses also must be renewed on by June 1, 2024.  Retail licenses are issued through the county auditor office where the business is located.
Directory of County Auditor Offices

Questions can be directed to the Ohio Department of Taxation at 1-855-466-3921.

Premium Cigar - Maximum Tax Adjustment

Pursuant to R.C. 5743.01(R), the Tax Commissioner is required to annually compute a tax adjustment factor for the tax cap on premium cigars. The adjustment factor is added to the statutory $0.50 cap to establish the maximum tax amount levied on premium cigars. Based on the calculation, the adjustment factor is $0.14; therefore, effective July 1, 2024, the new maximum tax amount on premium cigars is $0.64.