Effective: September 17, 2014 Latest Legislation: House Bill 492 – 130th General Assembly (A) No person shall prepare for shipment, ship, transport, deliver, prepare for distribution, or distribute cigarettes, or otherwise engage or participate in the wholesale or retail business of trafficking in cigarettes, with the intent to avoid payment of the tax imposed by […]
Effective: June 30, 2006 Latest Legislation: House Bill 530 – 126th General Assembly No person shall make a false entry upon an invoice, package, or container of cigarettes upon which an entry is required by sections 5743.01 to 5743.20 of the Revised Code, nor shall any person present any such false entry for the inspection […]
Effective: June 30, 2006 Latest Legislation: House Bill 530 – 126th General Assembly No person shall falsely or fraudulently make, forge, alter, or counterfeit any stamp prescribed by the tax commissioner under section 5743.03 of the Revised Code, or cause to be falsely or fraudulently made, forged, altered, or counterfeited any such stamp, or possess […]
Effective: July 18, 2019 Latest Legislation: House Bill 166 – 133rd General Assembly (A) The tax commissioner or an agent of the commissioner may enter and inspect the facilities and records of a person selling cigarettes, other tobacco products, or vapor products. Such entrance and inspection requires a properly issued search warrant if conducted outside […]
Effective: September 29, 2017 Latest Legislation: House Bill 49 – 132nd General Assembly (A) Except as otherwise provided in this division, no person shall engage in this state in the wholesale or retail business of trafficking in cigarettes or in the business of a manufacturer or importer of cigarettes without having a license to conduct […]
Effective: June 30, 2005 Latest Legislation: House Bill 66 – 126th General Assembly On or before the first Monday of June, annually, each county auditor shall certify to the tax commissioner a list showing the names of all persons licensed in the auditor’s county to engage in the business of trafficking in cigarettes, and such […]
Effective: June 8, 1999 Latest Legislation: Senate Bill 98 – 123rd General Assembly The court of common pleas may enter an order to revoke a wholesale or retail cigarette license held by any person convicted of a misdemeanor for any violation of sections 5743.01 to 5743.21 of the Revised Code. The court of common pleas […]
Effective: March 30, 2006 Latest Legislation: House Bill 530 – 126th General Assembly Upon notice and hearing in accordance with sections 119.01 to 119.13 of the Revised Code, the tax commissioner may revoke any manufacturer, importer, wholesale, or retail cigarette license for violation of sections 5743.01 to 5743.21 of the Revised Code. In the case […]
Effective: June 30, 2005 Latest Legislation: House Bill 66 – 126th General Assembly No person shall engage in business as a manufacturer or importer, or in the wholesale or retail business of trafficking in cigarettes, without having a license therefor as required by section 5743.15 of the Revised Code.
Effective: July 18, 2019 Latest Legislation: House Bill 166 – 133rd General Assembly No person shall sell any cigarettes both as a retail dealer and as a wholesale dealer at the same place of business. No person other than a licensed wholesale dealer shall sell cigarettes to a licensed retail dealer. No retail dealer shall […]
Effective: June 26, 2003 Latest Legislation: House Bill 95 – 125th General Assembly (A) No person shall affix a stamp required by section 5743.03 of the Revised Code to any package that: (1) Bears any label or notice prescribed by the United States to identify cigarettes exempt from taxation by the United States pursuant to […]
Effective: October 1, 1953 Latest Legislation: House Bill 1 – 100th General Assembly As used in sections 5743.31 to 5743.35, inclusive, of the Revised Code: (A) “Person” includes individuals, firms, partnerships, associations, joint stock companies, corporations, and combinations of individuals of whatever form. (B) “Storage” includes any keeping or retention of cigarettes for use or […]
Effective: July 1, 2015 Latest Legislation: House Bill 64 – 131st General Assembly To provide revenue for the general revenue fund of the state, an excise tax is hereby levied on the use, consumption, or storage for consumption of cigarettes by consumers in this state at the rate of eighty mills on each cigarette. The […]
Effective: June 30, 2006 Latest Legislation: House Bill 530 – 126th General Assembly For the same purposes for which it levies a tax under section 5743.021 of the Revised Code, the board of county commissioners of a county that has within its territorial boundaries a qualifying regional arts and cultural district and that levies a […]
Effective: September 29, 2013 Latest Legislation: House Bill 59 – 130th General Assembly (A) For the purposes of section 307.696 of the Revised Code and to pay the expenses of levying the tax or for such purposes and to provide revenues to the county for permanent improvements, the board of county commissioners of a county […]
Effective: July 19, 1995 Latest Legislation: Senate Bill 188 – 121st General Assembly For the purposes of section 351.26 of the Revised Code and to pay the expenses of levying the tax, the board of county commissioners that levies a tax under section 5743.026 of the Revised Code shall, by resolution adopted by a majority […]
Effective: March 27, 2020 Latest Legislation: House Bill 197 – 133rd General Assembly Except as provided in section 5743.331 of the Revised Code, every person who has acquired cigarettes for use, storage, or other consumption subject to the tax levied under section 5743.32, 5743.321, 5743.323, or 5743.324 of the Revised Code, shall, on or before […]
Effective: June 30, 2006 Latest Legislation: House Bill 530 – 126th General Assembly If any person required to pay the tax levied under section 5743.32, 5743.321, 5743.323, or 5743.324 of the Revised Code, fails to make remittance, the tax commissioner may issue an assessment against that person based on any information in the commissioner’s possession. […]
Effective: June 30, 2006 Latest Legislation: House Bill 530 – 126th General Assembly No person required by section 5743.33 of the Revised Code to file a return with the tax commissioner shall fail to make such return, or fail to pay the applicable taxes levied under section 5743.32, 5743.321, 5743.323, or 5743.324 of the Revised […]
Effective: July 18, 2019 Latest Legislation: House Bill 166 – 133rd General Assembly No person engaged in the business of trafficking in cigarettes or in the business of distributing tobacco products, vapor products, or both shall fail to post and keep constantly displayed in a conspicuous place in the building where such business is carried […]
