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2020 Ohio Revised Code
Title 57 | Taxation
Chapter 5743 | Cigarette Tax
Section 5743.31 | Cigarette Use and Storage Tax Definitions.
Universal Citation: Ohio Rev Code § 5743.31 (2020)
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 consumption in this state.
(C) "Use" includes the exercise of any right or power incidental to the ownership of cigarettes.
(D) "Consumer" means any person who has title to, or possession of, cigarettes in storage, for use or other consumption in this state.
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.
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