Ohio Other Tobacco Products Tax Premium Cigars Excise Tax Changed Effective July 1 2017

Effective July 1, 2017, the OTP tax on each cigar that qualifies as a premium cigar shall be the lesser of 17% or the maximum tax amount of $.50 per cigar. In response to the statutory change, the Department will make available on its website an updated OTP tax return for the timely filing of the returns due for the July 2017 period (August 23, 2017).

Massachusetts Sales Tax Directive To Out of State Internet Vendors Effective July 2017

The MA state directive announces that an Internet vendor not previously required to collect Massachusetts sales and use tax must register with the Department and must collect and remit Massachusetts sales or use tax as of July 1, 2017 if during the preceding 12 months it had in excess of $500,000 in Massachusetts sales and made sales for delivery into Massachusetts in 100 or more transactions. The Directive announces a similar requirement for such vendors for calendar years beginning with 2018.

CA Changes Tobacco Tax Effective Apr 1 2017

Beginning April 1, 2017, the distribution of these newly classified tobacco products will be subject to the tobacco products tax. Tobacco products include, but are not limited to:

Little cigars (little cigars were previously considered cigarettes for taxation purposes and required a cigarette tax stamp prior to the passage of Proposition 56; however, beginning April 1, 2017, little cigars will be taxed as a tobacco product)

City of Atlanta increased sales tax

On March 1, 2017, the sales tax rate in the City of Atlanta increased to 8.5%.

Sales and use tax returns for quarterly filers are next due on April 20, 2017. To properly report City of Atlanta taxable sales and sales tax, quarterly filers must follow the steps below.

Quarterly Filers Reporting on the Paper ST-3 Return

1. On or before April 20, 2017, report sales and use tax for the 1st quarter of 2017 on Form ST-3 that is effective for March 2017 sales.

Nebraska Wholesalers of Cigarettes and/or Roll-your-own Tobacco Products Compliance

To ensure compliance with the cigarette and tobacco products tax laws of Nebraska, every resident and nonresident licensed wholesale dealer that sells cigarettes and RYO tobacco to retailers in Nebraska should:

• Verify that all cigarettes and RYO tobacco products that are delivered to a Nebraska retailer are listed on the Directory. Cigarettes and RYO tobacco products that are not listed on the Directory should not be delivered to a Nebraska retailer.


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