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2023 Ohio Revised Code
Title 57 | Taxation
Chapter 5743 | Cigarette Tax
Section 5743.60 | Distribution of Tobacco or Vapor Products With Intent to Avoid Payment of Tax.
Universal Citation: OH Rev Code § 5743.60 (2023)
Effective: October 3, 2023
Latest Legislation: House Bill 33 - 135th General Assembly
No person shall prepare for shipment, ship, transport, deliver, prepare for distribution, or distribute tobacco products or vapor products, or otherwise engage or participate in the business of distributing tobacco products or vapor products, with the intent to avoid payment of the tax levied by section 5743.51, 5743.62, or 5743.63 of the Revised Code, when the wholesale price of the tobacco products exceeds three hundred dollars, or when the vapor volume of the vapor products exceeds five hundred milliliters or five hundred grams, as applicable, during any twelve-month period.
Last updated October 6, 2023 at 2:48 PM
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