STATE OF OHIO
Department of Administrative Services
General Services Division
Printing Procurement
PRESSWORK SHALL NOT BE SUBCONTRACTED UNDER THIS CONTRACT
INVITATION TO BID FOR: PRINTING TERM CONTRACT, CATEGORY 10,
CIGARETTE TAX STAMPS
BID NUMBER: SRC0000035665
BID NOTICE DATE: DECEMBER 4, 2025
OPENING DATE: DECEMBER 17, 2025 (BIDS CAN ONLY BE SUBMITTED ONLINE,
VISIT https://ohiobuys.ohio.gov/page.aspx/en/rfp/request_browse_public, FOR
INSTRUCTIONS).
INSTRUCTIONS, TERMS AND CONDITIONS FOR BIDDING, STANDARD CONTRACT TERMS AND CONDITIONS, Revised 3/31/2025,
are a part of this Invitation to Bid. All prior versions of Instructions to Bidders, Contract Terms and Conditions are null and void.
https://dam.assets.ohio.gov/image/upload/procure.ohio.gov/TCond/Standard_T_C_3-31-25.pdf
Any questions or clarifications regarding this Invitation to Bid (ITB) should be directed to Print Procurement at e-mail:
tim.riley@das.ohio.gov.
TERM OF CONTRACT: June 1, 2026 to May 31, 2028
SPECIFICATIONS AND PRICING
1. DESCRIPTION: The purpose of this Invitation to Bid (ITB) is to obtain a contractor to provide cigarette tax stamps for use by the
Ohio Department of Taxation (hereinafter “Taxation”).
2. SCOPE OF CONTRACT: Printing under Category 10 is for cigarette tax stamps. The estimated usage will be one billion
(1,000,000,000), for the two (2) year term period. The bidder’s proposed price shall include the cost of printing, shipping (FOB
destination), and any other costs associated with providing the cigarette tax stamps.
The contract(s) shall be awarded to the lowest responsive and responsible responding contractor(s) that meet(s) or exceed(s)
the requirements and specifications set forth in the ITB in accordance with Section 125.11 of the Ohio Revised Code. Bid
evaluation and awards are subject to the domestic and Buy Ohio preference provisions of Sections 125.09 and 125.11 of the Ohio
Revised Code, and any rules promulgated by DAS. Responding contractors may offer cash discounts for prompt payment of
invoices, however, such discounts will not be used in determining the final net prices offered. The State will endeavor to take
advantage of such discounts, if offered. The Director of DAS shall attempt to award such contract(s) within a reasonable period of
time after the bid opening. However, the State expressly reserves the right to reject any and all bids submitted in response to this
ITB. Taxation, DAS, and the State will not be responsible for failure of the responding contractors to meet deadline requirements.
I.
GENERAL REQUIREMENTS
A. These specifications shall cover cigarette tax stamps for the State, through Taxation.
B. Cigarette tax stamps shall contain at least five security features.
C. Each cigarette tax stamp shall contain anti-counterfeit protection.
D. Cigarette tax stamps shall be suitable for positive application to the receiving surface such as cellophane and
polypropylene.
E. Colors and designs of cigarette tax stamps are to be approved by the Ohio Tax Commissioner (hereinafter
“Commissioner”), or his/her designated agent.
II.
GENERAL SPECIFICATIONS
A. Machines that are currently in use by Ohio licensed wholesale cigarette dealers operate by the heat-transfer method.
B. Stamps for machine applications shall measure approximately ½” x ½”.
C. Paper Specifications.
1. Cigarette tax stamps shall be made on unique, security paper furnished by the contractor (“Contractor”).
Cigarette tax stamps shall allow for high-speed heat transfer. Upon request, the name of the manufacturer
of the paper stock shall be furnished to Taxation and the Contractor must render an accurate accounting of
all paper used in the production of cigarette tax stamps, including spoilage, and verify such accounting
record by affidavit to Taxation.
2. The base paper shall contain identifiable protective features, which will allow the Contractor and/or
Taxation to establish its authenticity.
3. All spoiled paper and cigarette tax stamps shall be strictly accounted for and kept under lock and key, and
at the Contractor’s expense, destroyed in the presence of a duly authorized agent of Taxation. Additionally,
the Contractor shall render an affidavit regarding the destruction to the Commissioner. Taxation may waive
its right to witness destruction.
D. Rolls and Sheets Numbering / Stamp Numbering.
1. Rolls.
a. Each cigarette tax stamp on a roll shall be numbered with the same identifiable number. However,
each roll shall have a different identifiable number. There shall be no duplicate rolls.
b. Each roll shall have ascending and descending numbers (size and lettering to be approved by
Taxation) that modify every three hundred stamps on the roll.
i. The ascending and descending numbers shall be consistent and the same on each roll for
each type of stamp.
ii. The ascending number at the beginning of each roll shall always be “zero.”
iii. Numbers shall at all times be completely legible.
iv. The ascending and descending numbering system shall allow Ohio licensed wholesale
cigarette dealers and agents from Taxation to immediately ascertain the quantity of
stamps used and the quantity of stamps remaining on each roll.
v. If this type of roll numbering system is unavailable, Taxation would consider a different
system only after a thorough review by Taxation to ensure the system will satisfactorily
meet the needs of Ohio’s licensed wholesale cigarette dealers and Taxation.
vi. Any ascending and descending roll numbering system that does not comply with these
specifications or have Taxation’s approval may cause any order/shipment to be rejected
and require a replacement fulfillment by the Contractor at no cost to the State or Taxation.
c. Rolls are to be constructed in such a manner so that all stamps on the roll are able to be applied by
a stamp-applying machine currently in use by Ohio licensed wholesale dealers.
2. Sheets.
a. Cigarette tax stamps on sheets shall be numbered with the same identifiable number. Each packet
of ten sheets shall have the same identifiable number. Subsequent packets of ten sheets shall
have different serialized stamp numbers with the range of numbers printed on the exterior
packaging for each box.
b. Each sheet of cigarette tax stamps shall be individually marked with a different sheet number.
c. Taxation may agree to an alternative numbering system. An explanation of the numbering system
to be employed by the Contractor must be submitted with the Bid.
d. Sheets are to be constructed in a manner so that all stamps on a sheet are able to be applied by
hand.
E. Types of Cigarette Tax Stamps. Other configurations of cigarette tax stamps may also be ordered as needed to
meet changes in package sizes and/or package configurations.
1. “20” State and Combination Cigarette Tax Stamps. Cigarette tax stamps shall be furnished in rolls of
thirty thousand (30,000) stamps with fifteen (15) stamps per row.
a. Each roll shall be packed in a custom-fit cardboard box; the box shall be securely sealed and
labeled showing the quantity, denomination, and roll serial number.
b. Twenty-five boxes shall be packed in a corrugated container; each box and container shall be
securely sealed and labeled showing the quantity, denomination, and a list of the serial numbers
from the rolls contained therein.
c. The corrugated container shall be capable of being stacked seven containers high without causing
damage to any of the containers in the stack and/or their contents.
2. “20” State, Combination and County Only Cigarette Tax Stamps. Cigarette tax stamps shall be
furnished in sheets of one hundred and fifty (150) with fifteen (15) stamps per row.
a. Cigarette tax stamps shall be spaced for application to packages of “20” cigarettes by hand.
b. Each sheet shall be consecutively numbered.
c. Ten (10) sheets shall be stapled together in a packet. Each packet of ten (10) sheets shall have
different serialized stamp numbers with the range of numbers printed on the exterior packaging for
each box.
d. Two hundred (200) sheets shall be packed in one (1) box and twenty-five (25) boxes packed in a
corrugated container; each container shall be securely sealed and labeled showing the quantity,
denomination, and serial numbers from the sheets contained therein.
e. The corrugated container shall be capable of being stacked seven (7) containers high without
causing damage to any of the containers in the stack and/or their contents.
3. “20” State and Combination Cigarette Tax Stamps. Cigarette tax stamps shall be furnished in sheets of
one hundred and fifty (150) with fifteen (15) stamps per row.
a. Cigarette tax stamps shall be spaced for application to packages of the wide pack configuration of
“20” cigarettes by hand.
b. Each sheet shall be consecutively numbered.
c. Ten (10) sheets shall be stapled together in a packet. Each packet of ten (10) sheets shall have
different serialized stamp numbers with the range of numbers printed on the exterior packaging for
each box.
d. Two hundred (200) sheets shall be packed in one (1) box and twenty-five (25) boxes packed in a
corrugated container; each container shall be securely sealed and labeled showing the quantity,
denomination, and serial numbers from the sheets contained therein.
e. The corrugated container shall be capable of being stacked seven (7) containers high without
causing damage to any of the containers in the stack and/or their contents.
4. “25” State, Combination and County only Cigarette Tax Stamps. Cigarette tax stamps shall be furnished
in sheets of 150, with 15 stamps per row.
a. Cigarette tax stamps shall be spaced for application to packages of “25” cigarettes by hand.
b. Each sheet shall be consecutively numbered.
c. Ten (10) sheets shall be stapled together in a packet. Each packet of ten (10) sheets shall have
different serialized stamp numbers with the range of numbers printed on the exterior packaging for
each box.
d. Two hundred (200) sheets shall be packed in one (1) box and twenty-five (25) boxes packed in a
corrugated container; each container shall be securely sealed and labeled showing the quantity,
denomination, and serial numbers from the sheets contained therein.
e. The corrugated container shall be capable of being stacked seven (7) containers high without
causing damage to any of the containers in the stack and/or their contents.
III.
PROTECTION
A. All cigarette tax stamps shall afford the State a high degree of protection against illegal reproduction. A detailed
statement, explaining fully the system for the protection of the State and/or Taxation against unlawful
reproduction and the method by which such reproduction can be detected by agents of Taxation shall be
provided by the Contractor.
B. The Contractor will provide to Taxation as part of its protection necessary equipment, replacement equipment, if
required, and training on such equipment to determine if the cigarette tax stamp is being counterfeited.
C. The Contractor, as part of its protection, must be able to authenticate cigarette tax stamps believed by Taxation to be
counterfeited.
D. If Taxation determines the cigarette tax stamp is being counterfeited, the Contractor will redesign the cigarette tax
stamp at a reasonable fee to the State and/or Taxation. Such fee shall be agreed to in writing by all parties prior to the
commencement of the redesign process.
E. The Contractor shall provide Taxation with a minimum of two (2) counterfeit-detection field tests.
IV.
PRODUCTION CONTROL
A. The Bid must be accompanied by a full explanation of the precautions that the Contractor proposes to observe within
its plant and organization to protect the State and/or Taxation against unlawful production of the cigarette tax stamps.
1. The Contractor shall designate the means by which it proposes to guard against the loss of cigarette tax
stamps both during the manufacturing process as well as during storage.
2. A secure depository approved by Taxation shall be installed or designated by the Contractor for the storage
of photographs, films, stones, zinc, plates, cylinders, drawings, stamps, etc., when not in use, or, in the case
of stamps, while awaiting shipment.
B. All work granted under this ITB shall be performed within the premises of the Contractor. No assignment of this
contract in whole or in part may be made without prior, written consent of Taxation. Written consent shall not be
unreasonably withheld by Taxation. The Contractor shall allow an agent duly authorized by Taxation upon
presentation of proper credentials to be afforded full access to inspect the evidence satisfactory to Taxation that
Contractor possesses the facilities, tools, machinery, equipment, and resources necessary to efficiently and promptly
carry out the terms of this ITB.
V.
ACCOUNTING
A. A full and accurate account shall be made to Taxation for the cigarette tax stamps. Plates, designs, patterns, films,
negatives, cylinders, and the like will be used solely for the orders resulting from this contract. Any such plates,
designs, patterns, films, etc., when not in use for the manufacture of these stamps, shall be locked in a safe or vault.
At the completion or termination of this contract, or at any time Taxation deems necessary, all such plates, designs,
patterns, films, etc., shall be destroyed and disposed of as directed by Taxation. A complete and accurate accounting
of each and every stamp and any other material in its production shall be given to authorized representatives of
Taxation upon demand at any time. Inspection of the plates, designs, patterns, films, etc. and of records and books of
account shall be allowed by the Contractor at any time upon demand of authorized representatives of Taxation.
B. At all times, the Contractor shall supervise closely the production of cigarette tax stamps and shall not permit
employees, subcontractors, or any others to enter or leave the building where stamps are being produced until first
assured that all materials used in their production are properly accounted for by Contractor. Every precaution shall be
taken by Contractor to make certain that these stamps are not counterfeited or produced in an unauthorized manner
by its employees, subcontractors, or agents. An “unauthorized manner” means for any other purpose than the
intended use of Taxation.
VI.
STAMP-APPLYING MACHINES
A. The compatibility of the Contractor’s stamp with the stamp-applying machines currently utilized by Ohio’s licensed
wholesale cigarette dealers is a significant concern of the terms of this ITB.
B. The stamp-applying machines utilize the heat transfer method.
VII. CONTRACTOR’S RESPONSIBILITIES
A. The Contractor shall guarantee that the cigarette tax stamps for machine application will apply in a satisfactory
manner and at a high rate of speed utilizing the machines currently in use by Ohio’s licensed wholesale cigarette
dealers as listed above. In order to guarantee that the stamps for machine application will apply in a satisfactory
manner, the Contractor shall provide a demonstration of the satisfactory acceptable machine-application of the
stamps for Taxation at its request prior to finalizing the contract award.
1. If, because of Contractor’s fault, such stamps for machine application do not apply in a satisfactory manner
and at a high rate of speed utilizing the machines currently in use by Ohio’s licensed wholesale cigarette
dealers, the Contractor shall pay each such Ohio licensed wholesale cigarette dealer an amount of one
thousand dollars ($1,000.00) for each day that the Ohio licensed wholesale cigarette dealer is forced to
apply stamps by hand or can substantiate that the Ohio licensed wholesale cigarette dealer has suffered a
significant delay in stamping. Such payment shall be made directly to each such Ohio licensed wholesale
cigarette dealer within thirty (30) days of the machine-application failure and the subsequent request for
payment from Contractor. Further, if an Ohio licensed wholesale cigarette dealer is forced to apply stamps
by hand due to the Contractor’s fault, the Contractor shall provide direct and immediate reimbursement to
Ohio’s licensed wholesale cigarette dealers for all temporary help and overtime costs associated with
applying stamps by hand.
2. “Satisfactory manner” means a method that is acceptable to a reasonable person who engages in the
business of an Ohio licensed wholesale cigarette dealer that stamps cigarettes for resale. “Satisfactory
manner” must take into account the following factors:
a. The amount of time necessary for Contractor to remedy the incompatibility of the stamp and/or the
stamp-applying machine; and
b. Whether the Ohio licensed wholesale cigarette dealer has routinely maintained their stamp-applying
machine.
3. “Significant delay in stamping” means the stamp-applying process is performing at less than machine
manufacturer’s published efficiency.
B. Test Run Requirement: Low bidder may be required to do an onsite test run prior to approval of the award. Location
to be determined. Bidder will be responsible for their own costs associated with the onsite test run including but not
limited to samples for testing.
VIII. PAYMENT
A. Each shipment of cigarette tax stamps shall be invoiced separately. Payment of invoices will be made according to
customary State procedures. Each invoice shall clearly specify the type of stamp, the quantity shipped, and the price.
B. Taxation has the option to purchase all overruns at contract price. Taxation also has the option to refuse to purchase
all overruns and to witness that any remaining stamps are destroyed at the Contractor’s expense.
IX. PLACEMENT OF PRINTING ORDERS
Purchase orders for any item(s) listed in this contract will be placed directly with the Contractor by Taxation. Taxation may place
orders for stamps at any time. Taxation may also place orders for new types of stamps at any time. Orders placed by any other
state agency shall not be accepted. Within forty-eight (48) hours after receipt of the order, the Contractor must notify Taxation of
any discrepancies within the printing specifications. No order shall specify delivery to exceed thirty (30) days beyond the
expiration and/or cancellation date of the contract.
X. DELIVERY SCHEDULES
All deliveries of cigarette tax stamps in such quantities as may be specified by Taxation shall be made within forty-five (45) days
after receipt of an order. Location of the delivery shall be designated by Taxation at the time the purchase order is placed with the
Contractor. If the forty-fifth day falls on a weekend or holiday, then the delivery must occur on the next day the State is open for
business. The tentative schedule calls for delivery of stamps every three (3) months. All shipments shall be made by secured
bonded carriers, prepaid. In the event that a secured bonded carrier is not available, other methods of transportation may be used
only with prior, written approval of Taxation. All deliveries shall be made as inside deliveries to the designated floor and room
number. The Contractor shall be responsible for rotating stock at the time of delivery. Stock shall be rotated on a first in, first out
basis and in ascending serial number order.
XI. POST AWARD CONFERENCE:
The successful bidder shall be required to meet with representatives from State Printing & Mail Services and Taxation upon award
of this contract on a date and time to be announced. The meeting shall take place at Taxation, 4485 Northland Ridge Blvd.,
Columbus, Ohio 43229. An alternative location may be chosen by Taxation upon written notification.
This is the opportunity summary page. It provides an overview of this opportunity and a preview of the attached documentation.
