Ohio Tobacco Sales Taxes 2024 Ohio: Tobacco Excise Taxes


Ohio Cigarette and Tobacco Excise Taxes

Total Ohio Cigarette Taxes Average Cost Per Pack Ranking (Highest to Lowest)
$1.60 / pack $6.10 / pack 23rd / 51

In addition to (or instead of) traditional sales taxes, cigarettes and other tobacco products are subject to excise taxes on both the Ohio and Federal levels. Excise taxes on tobacco are implemented by every state, as are excises on alcohol and motor fuels like gasoline.

Ohio Tobacco Sales Taxes 2024 Current Ohio Tobacco Excise Tax Rates

Ohio has relatively high taxes on cigarettes compared to other states in the United States

The primary excise taxes on tobacco in Ohio are on cigarettes, though many states also have taxes on other tobacco products like cigars, snuff, or e-cigarettes. The tax on cigarettes is $1.25 per pack of 20 cigarettes plus county rates and 17% of the wholesale price on other tobacco products.

Ohio cigarette sales tax rate

Ohio Cigarette Tax - $1.60 / pack

In Ohio, cigarettes are subject to a state excise tax of $1.60 per pack of 20. Cigarettes are also subject to Ohio sales tax of approximately $0.37 per pack, which adds up to a total tax per pack of $1.97.

The average cost of a pack of cigarettes in Ohio is $6.10, which is the 23rd highest in the United States.

Ohio Other Tobacco Products sales tax rate

Ohio Other Tobacco Products Tax - 17% / Wholesale Price

In Ohio, other tobacco products are subject to a state excise tax of 17% / wholesale price as well as federal excise taxes (listed below).

Ohio legal marijuana / pot sales tax rate

Ohio Medical Marijuana Tax - 5.75%

Medical marijuana is legal in Ohio, and is subject to state taxes. There are no federal excise taxes collected on marijuana, since it is still seen as illegal under Federal laws.

Currently, medical marijuana is subject to an Ohio cannabis sales tax of 5.75%.

There is no state excise tax on medical marijuana paid by the consumer.

Payment of Ohio Tobacco Excise Taxes

Payments of tobacco excise taxes are made by vendors, not by consumers, though the taxes will be passed on in the tobacco's retail price. Sales reports and payments of cigarettes are due on January 31st and July 31th and tobacco products are due on the last day of the next month.

Federal Tobacco Sales Taxes 2024 Federal Tobacco Excise Taxes

The price of all tobacco products sold in Ohio also includes Federal Tobacco excise taxes, which are collected from the manufacturer by the Tobacco and Tobacco Tax and Trade Bureau and generally passed on to the consumer in the product's price. Federal excise tax rates on tobacco products are as follows:

Cigars and Cigarettes

Small Cigarettes $50.33 per 1,000 cigarettes, or $1.01 per pack of 20
Large Cigarettes $105.69 per 1,000 cigarettes, or $2.11 per pack of 20
Small Cigars $50.33 per 1,000 cigars, or $1.01 per pack of 20
Large Cigars 52.75% of sales price but not to exceed $402.60 per 1,000 cigars, or $0.4026 maximum each

Other Tobacco Products

Pipe Tobacco $2.8311 per pound, or $0.1769 per one-ounce tin
Chewing Tobacco $0.5033 per pound, or $0.0315 per one-ounce tin
Snuff $1.51 per pound, or $0.0944 per one-ounce tin
Roll-your-own Tobacco $24.78 per pound, or $1.5488 per one-ounce tin

There are also federal excise taxes on cigarette rolling paper and cigarette tubes.

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Source: http://www.salestaxhandbook.com/ohio/tobacco