Ohio Tax Department Proposes Amendments to Rules Regarding Adult-Use Marijuana Sales

The Ohio Department of Taxation has proposed amendments to rules establishing the administrative framework for taxation of adult-use marijuana sales. The proposed regulations define taxpayers as vendors selling adult-use marijuana, require the Tax Commissioner to establish tax accounts for licensed dispensaries, mandate electronic filing and payment procedures, and outline provisions for refunds, assessments, and penalties. [Ohio Dep’t of Taxation, Proposed Regs. Sections 5703-43-01, et al., 04/22/26 Centralized Repository]