Ohio Administrative Code
Title 5703 - Department of Taxation
Chapter 5703-15 - Cigarette Tax
- Section 5703-15-02 - Notice relative to license revocation proceeding
- Section 5703-15-03 - Use of stamp applying machines or other devices
- Section 5703-15-04 - Sales of stamps on credit
- Section 5703-15-05 - Discount on sales of tax stamps
- Section 5703-15-06 - Denial of discount in stamp purchases
- Section 5703-15-07 - Limiting sale of stamps to licensed dealers
- Section 5703-15-08 - Sales of packages of cigarettes for which tax indicia are not available
- Section 5703-15-09 - Tax rate on long cigarettes capable of being cut into parts
- Section 5703-15-10 - Vending machines
- Section 5703-15-11 - Sales by railroad dining and club cars
- Section 5703-15-12 - Delivery of cigarettes for manufacturers' agents
- Section 5703-15-13 - Monthly reports of cigarettes shipped by wholesale cigarette dealers
- Section 5703-15-14 - Monthly reports by cigarette dealers receiving cigarettes in Ohio
- Section 5703-15-15 - Applications for refund on unsaleable cigarettes
- Section 5703-15-16 - Cigarette wholesaler inventories and inventory returns
- Section 5703-15-17 - Storage of unstamped cigarettes by dealer
- Section 5703-15-18 - Suspension of discount for selling cigarettes below cost
- Section 5703-15-19 - Cigarette master settlement agreement reporting. [Rescinded]
- Section 5703-15-20 - Licensing cigarette manufacturers and importers and registration of other tobacco products manufacturers and importers
- Section 5703-15-21 - Sale of other tobacco products or vapor products between licensed other tobacco product or vapor product distributors
- Section 5703-15-22 - Sale of unstamped cigarettes between licensed cigarette wholesalers
- Section 5703-15-23 - Cigarette, other tobacco products, vapor products taxpayers and master settlement agreement filers must file and pay electronically
Disclaimer: These regulations 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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