Current through all regulations passed and filed through September 16, 2024
(A)
(1) Shipments of unstamped cigarettes between
licensed cigarette wholesalers located in this state require the authorization
of the tax commissioner. Such authorization shall be on a form prescribed by
the commissioner for such purpose. Absent special circumstances, such
authorization will only be given for shipments between two licensed cigarette
wholesalers.
(2) Absent special
circumstances, the licensed wholesaler selling the cigarettes must have
purchased the cigarettes from either a licensed cigarette manufacturer or a
licensed cigarette importer.
(3)
The request to ship unstamped cigarettes must be made on a form and in a manner
prescribed by the commissioner for such purpose and must contain the brands,
quantity, date of shipment, method of shipment, and supplier of the cigarettes,
as well as any other information required by the commissioner. If such shipment
involves cigarettes not contained on the directory provided for in section
1346.05 of the Revised Code,
documentation may be required that such cigarettes are legal for sale in
another state.
(4) Approved
requests will be sent to both the supplying and receiving cigarette wholesalers
and must be carried in the vehicle actually transporting such cigarettes. The
receiving wholesaler must, within seventy-two hours excluding weekends and
holidays, notify the commissioner if the quantities received do not correspond
with the quantities contained on the commissioner's authorization form. Absent
notification to the commissioner, the receiving wholesaler will be presumed to
have received the quantity approved for shipment along with the resulting tax
liability.
(5) Both the supplying
wholesaler and receiving wholesaler are required to file monthly reports of
shipments made and received.
(6)
The commissioner reserves the right to request documentation verifying that any
shipment across state lines of unstamped cigarettes between wholesalers has
received approval from any other state involved.
(B) The commissioner reserves the right to
verify, upon request, that the supplying wholesaler is the first purchaser from
a cigarette manufacturer or importer.
(C) Shipments through this state (i.e., not
originating and/or terminating in this state) are allowed without an
authorization from the commissioner, provided the shipment is made using a
common carrier accompanied by a proper bill of lading or invoice that states
the quantity, source, and destination of the cigarettes.
(D) Nothing in this rule permits a
non-stamping cigarette wholesaler or retailer from purchasing cigarettes from a
manufacturer or importer.
(E)
Whoever violates any provision of this rule is subject to having its cigarettes
confiscated under section
5743.08 of the Revised Code.
Such confiscation is in addition to any penalties under sections
1346.09,
1346.10, and
5743.99 of the Revised Code, or
any other applicable provision of law.
