Taxpayers required to file Ohio cigarette, tobacco products, and master settlement agreement returns must do so electronically beginning January 1, 2019.
Tobacco tax returns, reports, and payments must be made via the Ohio business gateway. A taxpayer may apply to the tax commissioner to be excused from the electronic filing and payment requirement.
Subscribers can view the new rule.
OAC 5703-05-23, Ohio Department of Taxation, effective November 23, 2018