Ohio 5743. Cigarette Tax.
- 5743.01. Definitions.
- 5743.02. Excise tax on sale of cigarettes.
- · · · [5743.02.1] 5743.021.Tax to support qualifying regional arts and cultural district.
- · · · [5743.02.2, 5743.02.3] 5743.022, 5743.023 Repealed.
- · · · [5743.02.4] 5743.024.County cigarette sales tax.
- · · · [5743.02.5] 5743.025.Return for county tax purposes.
- · · · [5743.02.6] 5743.026.Election on convention facility authority tax for construction or renovation of sports facility.
- 5743.03. Purchase and use of stamps; filing of returns.
- · · · [5743.03.1] 5743.031.Authority of wholesale dealer concerning tax stamps; transportation of unstamped cigarettes.
- 5743.04. Optional methods of collecting tax; metering devices.
- 5743.05. Receipts for, sale, redemption of stamps.
- · · · [5743.05.1] 5743.051.Payments by electronic funds transfer.
- 5743.06. County treasurer may be appointed deputy; report and payment to treasurer of state; county's share of receipts.
- 5743.07. [Repealed]
- · · · [5743.07.1] 5743.071.Duty to keep records and documents.
- · · · [5743.07.2] 5743.072.Manufacturer and importer reports.
- 5743.08. Seizure and sale or destruction of forfeited cigarettes.
- · · · [5743.08.1] 5743.081.Assessment against wholesale or retail dealer; penalty; petition for reassessment.
- · · · [5743.08.2] 5743.082.Jeopardy assessments.
- 5743.09. Issuance of warrant for collection of taxes; preferred claim.
- 5743.10. Possession of cigarettes not bearing stamps.
- 5743.11. Duty to affix stamp; gray market cigarettes.
- · · · [5743.11.1] 5743.111.Possession of more than 1,200 cigarettes not bearing stamps.
- · · · [5743.11.2] 5743.112.Trafficking in cigarettes with intent to avoid tax.
- 5743.12. Prohibition against making false entries.
- 5743.13. Prohibition against forging, altering or counterfeiting stamps.
- 5743.14. Commissioner's inspection powers; right of peace officer to stop and inspect vehicle.
- 5743.15. Cigarette licenses; cigarette tax enforcement fund.
- 5743.16. Lists of licensees; supplemental lists; index.
- 5743.17. Revocation of license by court.
- 5743.18. Revocation of license by tax commissioner; restrictions on manufacturer removed from directory.
- 5743.19. Trafficking in cigarettes without license.
- 5743.20. Retail and wholesale sales at same location prohibited; restrictions on purchase and sale of cigarettes and other tobacco products; disclosure of identities of licensed distributors.
- 5743.21. When stamp not to be affixed; seizure and destruction.
Cigarette Use and Storage Tax.
- 5743.31. Definitions.
- 5743.32. Excise tax on use, storage or consumption of cigarettes; use of revenue.
- · · · [5743.32.1] 5743.321.Tax to support qualifying regional arts and cultural district.
- · · · [5743.32.2] 5743.322.[Repealed]
- · · · [5743.32.3] 5743.323.County cigarette use tax.
- · · · [5743.32.4] 5743.324.Convention facility authority tax for construction or renovation of sports facility.
- 5743.33. Returns; remittance; consent to transport.
- · · · [5743.33.1] 5743.331.Exemption for cigarettes valued at not more than $300.
- 5743.34. Assessment for unpaid taxes.
- 5743.35. Failure to make return or pay applicable taxes.
Prohibitions.
- 5743.41. Failure to post license or comply with law.
- 5743.42. Foreign substances deleterious to health.
- 5743.43. [Repealed]
- 5743.44. Sales of forfeited cigarettes or tobacco products; informant's share.
- 5743.45. Delegation of investigation powers.
- 5743.46. Cooperation with law enforcement agencies.
Tobacco Products Tax.
- 5743.51. Excise tax on tobacco products received by distributor or sold by manufacturer to retail dealer; disposition of proceeds; rules.
- 5743.52. Distributor to file monthly return with payment; prompt payment discount; interest assessments; filing of security for payment.
- 5743.53. Refunds; credits.
- 5743.54. Distributor to maintain records; marking of invoices; prohibitions.
- 5743.55. Seizure and forfeiture for tax evasion; sale or destruction by commissioner.
- 5743.56. Personal liability for tax; audits; penalty; petition for reassessment; entry and execution of judgment; jeopardy assessment.
- 5743.57. Personal liability of responsible person.
- 5743.58. Warrant for levy against and sale of property of delinquent distributor; priority of claim.
- 5743.59. Prohibitions concerning possession by retail dealer and interference with inspections.
- 5743.60. Trafficking in tobacco products with intent to avoid tax.
- 5743.61. Distributor required to have tobacco products license; suspension for delinquency.
- 5743.62. Tax on seller of tobacco products to consumer.
- 5743.63. Tax on storage, use or other consumption of tobacco products.
- 5743.64. Consent to transport tobacco products within state.
- 5743.65. Failure of seller or consumer to file return or pay tax.
- 5743.66. Registration of manufacturer, importer or broker of tobacco products; monthly reports.
- 5743.71. Consent for consumer shipment.
- 5743.99. Penalties.