The Ohio sin tax is a set of state excise taxes on cigarettes, other tobacco products, vapor liquids, beer, wine, mixed beverages, adult-use cannabis, and sports gambling, plus a separate layer of local sin taxes in Cuyahoga County that funds the county’s professional sports venues. Most of these taxes are collected from wholesalers and distributors, so they’re built into the shelf price before you ever reach the register.
Cigarettes and Other Tobacco
Ohio charges 80 mills per cigarette, which comes to $1.60 on a standard pack of 20.1Ohio Legislative Service Commission. Ohio Revised Code 5743.02 – Excise Tax on Sale of Cigarettes Wholesale dealers buy stamps from the state and affix one to every pack before selling to retailers.2Ohio Department of Taxation. Cigarette If a pack sold in Ohio doesn’t carry a valid stamp, the tax hasn’t been paid.
Chewing tobacco, snuff, and other tobacco products are taxed at 17 percent of the wholesale price. Little cigars are taxed at a higher rate of 37 percent of wholesale. Premium cigars are taxed at the lesser of 17 percent of wholesale or a statutory cap that starts at 50 cents per cigar and gets adjusted for inflation, so a single expensive cigar doesn’t generate a disproportionate tax.3Ohio Legislative Service Commission. Ohio Revised Code 5743.63 – Excise Tax on Storage, Use, or Other Consumption of Tobacco Products or Vapor Products
Vapor Products
E-liquids and other vapor products are taxed at 10 cents per milliliter of liquid, or per gram for non-liquid forms.4Ohio Department of Taxation. Vapor Products A 30-milliliter bottle carries $3.00 in state excise tax before sales tax. The rate applies whether or not the product contains nicotine.
Beer, Wine, and Mixed Beverages
Ohio’s alcohol excise taxes are set per unit of volume, not retail price, so a budget bottle and a premium bottle of the same size carry the same tax.
Beer is taxed at $5.58 per barrel (31 gallons). In smaller containers, the rate is 0.14 cents per ounce for containers of 12 ounces or less, and 0.84 cents per six ounces for containers larger than 12 ounces.5Ohio Department of Taxation. Alcoholic Beverage Taxes
Wine rates rise with alcohol content:6Ohio Legislative Service Commission. Ohio Revised Code 4301.43 – Tax Levied on Sale or Distribution of Beer, Cider, Wine, and Mixed Beverages
- Wine 4 to 14 percent ABV: 30 cents per gallon
- Wine over 14 percent up to 21 percent ABV: 98 cents per gallon
- Vermouth: $1.08 per gallon
- Sparkling wine and champagne: $1.48 per gallon
- Mixed beverages: $1.20 per gallon
These sit among the lower alcohol excise rates in the country. The beer barrel rate works out to about 18 cents per gallon at the state level.
Adult-Use Cannabis
Licensed dispensaries collect a 10 percent excise tax on every adult-use cannabis sale. The tax applies to the full sale price, including delivery charges and other fees, and it stacks on top of regular sales tax.7Ohio Department of Taxation. Adult Use Marijuana Tax Buyers must be 21 or older, and only licensed dispensaries can sell. The rate is set in Ohio Revised Code 3780.22.8Ohio Legislative Service Commission. Ohio Revised Code 3780.22 – Excise Tax on Retail Sale of Adult Use Marijuana A share of the revenue is allocated to host communities where dispensaries operate.
Sports Gambling
Ohio taxes sports betting operators at 20 percent of their net gaming receipts.9Ohio Department of Taxation. Sports Gaming Receipts Tax The tax falls on the sportsbook rather than the individual bettor, though it influences the odds and promotions operators offer. Legal sports betting began in Ohio in January 2023, and the revenue flows into a mix of state funds including education and problem-gambling programs.
Cuyahoga County Sin Tax
When Ohioans say “sin tax” in casual conversation, they often mean the Cuyahoga County excise taxes that fund the county’s three major professional sports venues: Progressive Field, Huntington Bank Field, and Rocket Arena. These are a separate layer paid on top of all the state rates above.
The county imposes a 4.5-cents-per-pack cigarette tax for sports facilities, authorized under Ohio Revised Code 5743.024.10Ohio Legislative Service Commission. Ohio Revised Code 5743.024 – County Cigarette Sales Tax – Local Excise Tax Administrative Fund A separate county cigarette levy of 70 cents per pack funds a regional arts and cultural district.2Ohio Department of Taxation. Cigarette Combined, a pack bought in Cuyahoga County carries roughly 74.5 cents in county-level tax before the state’s $1.60.
On alcohol, the county can tax beer at up to 16 cents per gallon and wine and mixed beverages at up to 32 cents per gallon.11Ohio Legislative Service Commission. Ohio Revised Code 4301.421 – Tax Levies to Finance Sports Facilities Voters first approved the sin tax in 1990 to build what was then the Gateway Sports and Entertainment Complex, and they extended it in 2014 for another 20 years. The money can only pay for major capital repairs at the three venues, such as structural work, mechanical systems, and scoreboards. It cannot be used for routine maintenance or team payroll.
How You Actually Pay These Taxes
Ohio collects excise taxes at the wholesale and distribution level, not at the register. Cigarette wholesalers buy and apply the stamps, and alcohol distributors follow a similar reporting structure. The cost reaches you through a higher shelf price, which is why you won’t see these taxes itemized on your receipt.
One situation puts the tax on you directly. If you buy cigarettes from an out-of-state source or otherwise end up with unstamped packs, you personally owe the Ohio excise tax under the state’s use tax rules.2Ohio Department of Taxation. Cigarette
Proposed Increases That Did Not Pass
Governor DeWine’s FY 2026–2027 executive budget proposed sharp increases: cigarettes from $1.60 to $3.10 per pack, other tobacco from 17 to 42 percent of wholesale, vapor products from 10 to 20 cents per milliliter, sports gambling from 20 to 40 percent, and adult-use cannabis from 10 to 15 percent. The legislature did not enact these increases, so every rate in this article remains at its pre-proposal level. Future budget cycles may revisit them, so check the Ohio Department of Taxation’s website if you’re reading this well after publication.