2006 Ohio Revised Code - 5743.66. Registration of manufacturer, importer or broker of tobacco products; monthly reports.
§ 5743.66. Registration of manufacturer, importer or broker of tobacco products; monthly reports.
(A) Each manufacturer, importer, or broker of tobacco products shall register with the tax commissioner before it sells or distributes tobacco products to distributors in this state, and, upon the request of the tax commissioner, shall provide complete information on sales made to distributors in this state and a current list of prices charged for tobacco products sold to distributors in this state.
(B) On or before the last day of each month, every manufacturer, importer, or broker of tobacco products shall file a report with the commissioner listing all sales of tobacco products to distributors located in this state during the preceding month and any other information the commissioner finds necessary for the proper administration of
sections 5743.51 to
5743.66 of the Revised Code.
HISTORY: 144 v H 904. Eff 2-1-93.
The effective date is set by section 139 of HB 904.
Disclaimer: These codes may not be the most recent version. Ohio may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
