Tobacco Tax Compliance Software

The layer that reconciles state, county, and city — in one filing.

Most reporting software stops at the state line. OAO is built for the jurisdictions where that isn't enough — Chicago's three-authority stack, Virginia's 98 localities, Philadelphia's state-administered city tax.

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CITY — CHICAGO +$1.18 / pack Municipal excise, filed to the city directly COUNTY — COOK +$3.00 / pack Reconciled to county revenue, separately STATE — ILLINOIS $3.24 / pack Base excise, filed to Illinois DOR COMBINED, RECONCILED $7.42/pack
$19Bcombined state & local tobacco tax revenue collected nationally (2021)
$4B+estimated annual revenue lost to cigarette smuggling nationally (2023)
~650local jurisdictions across 10 states levy their own cigarette excise tax
$470Mcollected each year at the local layer alone — a distinct market most vendors ignore
Two Layers, Two Buyers

The market has a stamp problem and a filing problem — they aren't the same problem.

LAYER 01

Physical Stamp & Track-and-Trace

  • Buyer State department of revenue, via direct procurement
  • Structure Multi-year contracts (3–9 yrs), competitive bid or sole-source
  • Incumbency Near-monopoly — one vendor supplies stamps to an estimated 45–47 states
LAYER 02

Tax Reporting & Filing Software

  • Buyer Distributors, wholesalers, and OTP sellers — privately purchased
  • Structure Annual SaaS subscription, volume/transaction-based pricing
  • Incumbency Fragmented — no dominant player; states set data format, not vendor

OAO builds in Layer 2 — where the open door is.

Not a stamp contract play. A reconciliation-first filing platform for the jurisdictions where one layer isn't enough.

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Built For

Whoever you are, the jurisdiction stack is the problem we solve.

State & Local Tax Authorities

A standardized filing layer that reconciles every jurisdiction under your rate schedule, without a new stamp contract or a change to how you set data formats.

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Distributors & Filers

One filing workflow across state, county, and city — instead of manually reconciling three authorities per transaction, or three separate tools.

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Investors & Partners

A modeled national addressable spend of $95M–$380M across stamp and filing software, with a serviceable near-term market of $3.2M–$10.5M/yr across 7 states today.

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