2011 Ohio Revised Code
Title [57] LVII TAXATION
Chapter 5743: CIGARETTE TAX
5743.66 Manufacturer, importer or broker of tobacco products to register with tax commissioner - 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.
Effective Date: 02-01-1993
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