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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