Collections
Ohio Revised Code

Chapter 5743

Cigarette Tax

5743.01Cigarette tax definitions.5743.02Excise tax on sale of cigarettes.5743.021Regional arts and cultural district cigarette sales tax.5743.024County cigarette sales tax - local excise tax administrative fund.5743.025Return for county tax.5743.026Election on convention facility authority tax.5743.03Purchase and use of tax stamps.5743.031Affixing of tax stamps - purchase and sale - shipping regulations.5743.04Powers and duties of tax commissioner.5743.05Sale of stamps; delivery; redemption of stamps.5743.051Remitting payment for tax stamps by electronic funds transfer.5743.071Wholesale and retail dealers to maintain records.5743.072Monthly report by persons shipping cigarettes.5743.08Seizure and sale of cigarettes on which no tax has been paid.5743.081Assessments for failure to file return.5743.082Jeopardy assessments.5743.09Issuance of warrant for collection of taxes - preferred claim.5743.10Cigarettes in possession must be stamped.5743.11Duty to affix stamp.5743.111Possessing cigarettes not bearing stamps.5743.112Trafficking in cigarettes with intent to avoid payment of tax.5743.12Prohibition against making false entries.5743.13Prohibition against forging, altering or counterfeiting stamps.5743.14Prohibition against hindering inspection.5743.15Cigarette license required - application - cigarette tax enforcement fund.5743.16Lists of licensees - supplemental lists - index.5743.17Revocation of license by court.5743.18Revocation of license by tax commissioner.5743.19Trafficking in cigarettes without license.5743.20Separate place of business - sale and purchase restricted to licensed dealers.5743.21Stamp not to affixed to certain packages - seizure and destruction of packages.5743.31Cigarette use and storage tax definitions.5743.32Excise tax on use, storage or consumption of cigarettes - use of revenue.5743.321Regional arts and cultural district cigarette use tax.5743.323County tax on use, consumption, or storage for consumption of cigarettes.5743.324Resolution for convention facility authority tax.5743.33Returns - remittance - consent to transport.5743.34Assessment on failure to pay use tax.5743.35Failure to make return or pay applicable taxes.5743.41Failure to post license or comply with law.5743.42Tobacco containing substances deleterious to health.5743.44Informant's share of tax or penalty - sales of forfeited cigarettes, tobacco products or vapor products.5743.45Tax commissioner may delegate investigation powers.5743.46Department of taxation to cooperate with law enforcement agencies.5743.51Tax on tobacco and vapor products received by distributor or sold by manufacturer to retail dealer.5743.511County tobacco and vapor products tax.5743.52Filing monthly return with payment.5743.521County tobacco and vapor products floor tax.5743.53Refunds - credits.5743.54Maintaining records.5743.55Tax evasion.5743.56Liability for tax.5743.57Corporation's liability for tax.5743.58Levy against and sale of property of delinquent.5743.59Retail dealer - prohibited acts.5743.60Distribution of tobacco or vapor products with intent to avoid payment of tax.5743.61License required for distribution of tobacco or vapor products - suspension of license.5743.62Excise tax on seller of tobacco or vapor products to consumer.5743.621County tobacco and vapor products excise tax.5743.63Excise tax on storage, use or other consumption of tobacco or vapor products.5743.631County tobacco and vapor products use tax.5743.64Consent to transport tobacco or vapor products within state required.5743.65Failure of seller or consumer to file return or pay tax.5743.66Manufacturer or importer of tobacco or vapor products to register with tax commissioner - monthly reports.5743.71Consent for consumer shipment of cigarettes not reasonably available.5743.99Penalty.