Effective: July 18, 2019 Latest Legislation: House Bill 166 – 133rd General Assembly As used in this chapter: (A) “Person” includes individuals, firms, partnerships, associations, joint-stock companies, corporations, combinations of individuals of any form, and the state and any of its political subdivisions. (B) “Wholesale dealer” includes only those persons: (1) Who bring in or […]
Effective: July 1, 2015 Latest Legislation: House Bill 64 – 131st General Assembly To provide revenues for the general revenue fund, an excise tax on sales of cigarettes is hereby levied at the rate of eighty mills on each cigarette. Only one sale of the same article shall be used in computing the amount of […]
Effective: September 17, 2014 Latest Legislation: House Bill 492 – 130th General Assembly (A) As used in this section, “qualifying regional arts and cultural district” means a regional arts and cultural district created under section 3381.04 of the Revised Code in a county having a population of one million two hundred thousand or more according […]
Effective: September 17, 2014 Latest Legislation: House Bill 492 – 130th General Assembly (A) For the purposes of section 307.696 of the Revised Code, to pay the expenses of administering the tax, and to pay any or all of the charge the board of elections makes against the county to hold the election on the […]
Effective: July 18, 2019 Latest Legislation: House Bill 166 – 133rd General Assembly In addition to the return required by section 5743.03 of the Revised Code, each retail dealer of cigarettes in a county in which a tax is levied under section 5743.021, 5743.024, or 5743.026 of the Revised Code shall, within thirty days after […]
Effective: July 2, 2010 Latest Legislation: House Bill 48 – 128th General Assembly For the purposes of section 351.26 of the Revised Code, to pay the expenses of administering the tax, and to pay any or all of the charge the board of elections makes against the county to hold the election on the question […]
Effective: October 17, 2019 Latest Legislation: House Bill 166 – 133rd General Assembly (A) Except as provided in section 5743.04 of the Revised Code, the taxes imposed under sections 5743.02, 5743.021, 5743.024, and 5743.026 of the Revised Code shall be paid by the purchase of tax stamps. A tax stamp shall be affixed to each […]
Effective: June 11, 2012 Latest Legislation: House Bill 487 – 129th General Assembly (A) A wholesale dealer may affix stamps only to packages of cigarettes that the dealer received directly from a manufacturer or importer of cigarettes that possesses a valid and current license under section 5743.15 of the Revised Code, or to packages of […]
Effective: September 17, 2014 Latest Legislation: House Bill 492 – 130th General Assembly The tax commissioner shall design and procure the stamps provided for in section 5743.03 of the Revised Code and shall enforce and administer sections 5743.01 to 5743.44 of the Revised Code. With respect to packages containing any number of cigarettes other than […]
Effective: March 27, 2020 Latest Legislation: House Bill 197 – 133rd General Assembly The tax commissioner shall sell all stamps provided for by section 5743.03 of the Revised Code. The stamps shall be sold at their face value, except the commissioner shall, by rule, authorize the sale of stamps to wholesale dealers in this state, […]
Effective: September 17, 2014 Latest Legislation: House Bill 492 – 130th General Assembly This section applies to any wholesale or retail cigarette dealer required by section 5743.05 of the Revised Code to remit payment for tax stamps by electronic funds transfer. The tax commissioner shall notify each dealer of the dealer’s obligation to do so […]
Effective: June 30, 2005 Latest Legislation: House Bill 66 – 126th General Assembly Every person shall maintain complete and accurate records of all purchases and sales of cigarettes, and shall procure and retain all invoices, bills of lading, and other documents relating to the purchases and sales of cigarettes, except that no retail dealer shall […]
Effective: June 30, 2005 Latest Legislation: House Bill 66 – 126th General Assembly Each manufacturer and each importer shipping cigarettes into or within this state shall file a monthly report with the tax commissioner in accordance with rules adopted by the tax commissioner under Chapter 119. of the Revised Code.
Effective: March 27, 2020 Latest Legislation: House Bill 197 – 133rd General Assembly Whenever the tax commissioner discovers any cigarettes which are being shipped, or which have been shipped, or transported in violation of section 2927.023 of the Revised Code, or discovers cigarettes, subject to the taxes levied under section 5743.02, 5743.021, 5743.024, or 5743.026 […]
Effective: June 29, 2017 Latest Legislation: House Bill 49 – 132nd General Assembly (A) If any wholesale dealer or retail dealer fails to pay the tax levied under section 5743.02, 5743.021, 5743.024, or 5743.026 of the Revised Code as required by sections 5743.01 to 5743.20 of the Revised Code, and by the rules of the […]
Effective: July 1, 2007 Latest Legislation: House Bill 241 – 126th General Assembly (A) If the tax commissioner finds that a wholesale dealer or retail dealer, liable for tax under sections 5743.01 to 5743.20 of the Revised Code, is about to depart from the state, remove the wholesale or retail dealer’s property from the state, […]
Effective: October 1, 1953 Latest Legislation: House Bill 1 – 100th General Assembly In addition to all other remedies for the collection of any taxes or fees legally due, the attorney general may issue a warrant directed to the sheriff of any county commanding said sheriff to levy upon and sell the goods and chattels […]
Effective: June 30, 2005 Latest Legislation: House Bill 66 – 126th General Assembly No person shall have in the person’s possession packs of cigarettes not bearing the stamps required to be affixed thereto as required by Chapter 5743. of the Revised Code.
Effective: June 8, 1999 Latest Legislation: Senate Bill 98 – 123rd General Assembly No person shall sell cigarettes without there having been first affixed to each individual package the stamp required by section 5743.03 of the Revised Code or with the stamp having been affixed to the package in violation of section 5743.21 of the […]
Effective: June 30, 2005 Latest Legislation: House Bill 66 – 126th General Assembly No person shall possess packs of cigarettes not bearing the stamps required by Chapter 5743. of the Revised Code, or bearing stamps that have been affixed in violation of section 5743.21 of the Revised Code, when the total number of the cigarettes […]
