Ohio Revised Code Chapter 5743 - Cigarette Tax

• Section 5743.01 - Cigarette Tax Definitions.
  As used in this chapter: (A) "Person" includes individuals, firms, partnerships, associations, joint-stock companies, corporations, combinations of individuals of any form, and the state...
• Section 5743.02 - Excise Tax On Sale Of Cigarettes.
  To provide revenues for the general revenue fund, an excise tax on sales of cigarettes is hereby levied at the rate of eighty mills...
• Section 5743.021 - Regional Arts And Cultural District Cigarette Sales Tax.
  (A) As used in this section, "qualifying regional arts and cultural district" means a regional arts and cultural district created under section 3381.04 of...
• Section 5743.022 - [Repealed].
  Effective Date: 07-30-1979
• Section 5743.023 - [Repealed].
  Effective Date: 07-01-2002
• Section 5743.024 - County Cigarette Sales Tax - Local Excise Tax Administrative Fund.
  (A) For the purposes of section 307.696 of the Revised Code, to pay the expenses of administering the tax, and to pay any or...
• Section 5743.025 - Return For County Tax.
  In addition to the return required by section 5743.03 of the Revised Code, each retail dealer in a county in which a tax is...
• Section 5743.026 - Election On Convention Facility Authority Tax.
  For the purposes of section 351.26 of the Revised Code, to pay the expenses of administering the tax, and to pay any or all...
• Section 5743.03 - Purchase And Use Of Tax Stamps.
  (A) Except as provided in section 5743.04 of the Revised Code, the taxes imposed under sections 5743.02, 5743.021, 5743.024, and 5743.026 of the Revised...
• Section 5743.031 - Affixing Of Tax Stamps - Purchase And Sale - Shipping Regulations.
  (A) A wholesale dealer may affix stamps only to packages of cigarettes that the dealer received directly from a manufacturer or importer of cigarettes...
• Section 5743.04 - Powers And Duties Of Tax Commissioner.
  The tax commissioner shall design and procure the stamps provided for in section 5743.03 of the Revised Code and shall enforce and administer sections...
• Section 5743.05 - Sale Of Stamps; Delivery; Redemption Of Stamps.
  The tax commissioner shall sell all stamps provided for by section 5743.03 of the Revised Code. The stamps shall be sold at their face...
• Section 5743.051 - Remitting Payment For Tax Stamps By Electronic Funds Transfer.
  This section applies to any wholesale or retail cigarette dealer required by section 5743.05 of the Revised Code to remit payment for tax stamps...
• Section 5743.06 - [Repealed].
  Repealed by 130th General Assembly File No. TBD, HB 492, §2, eff. 9/17/2014. Effective Date: 01-01-1992
• Section 5743.07 - [Repealed].
  Effective Date: 06-08-1959
• Section 5743.071 - Wholesale And Retail Dealers To Maintain Records.
  Every person shall maintain complete and accurate records of all purchases and sales of cigarettes, and shall procure and retain all invoices, bills of...
• Section 5743.072 - Monthly Report By Persons Shipping Cigarettes.
  Each manufacturer and each importer shipping cigarettes into or within this state shall file a monthly report with the tax commissioner in accordance with...
• Section 5743.08 - Seizure And Sale Of Cigarettes On Which No Tax Has Been Paid.
  Whenever the tax commissioner discovers any cigarettes which are being shipped, or which have been shipped, or transported in violation of section 2927.023 of...
• Section 5743.081 - Assessments For Failure To File Return.
  (A) If any wholesale dealer or retail dealer fails to pay the tax levied under section 5743.02, 5743.021, 5743.024, or 5743.026 of the Revised...
• Section 5743.082 - Jeopardy Assessments.
  (A) If the tax commissioner finds that a wholesale dealer or retail dealer, liable for tax under sections 5743.01 to 5743.20 of the Revised...
• Section 5743.09 - Issuance Of Warrant For Collection Of Taxes - Preferred Claim.
  In addition to all other remedies for the collection of any taxes or fees legally due, the attorney general may issue a warrant directed...
• Section 5743.10 - Cigarettes In Possession Must Be Stamped.
  No person shall have in the person's possession packs of cigarettes not bearing the stamps required to be affixed thereto as required by Chapter...
• Section 5743.11 - Duty To Affix Stamp.
  No person shall sell cigarettes without there having been first affixed to each individual package the stamp required by section 5743.03 of the Revised...
• Section 5743.111 - Possessing Cigarettes Not Bearing Stamps.
  No person shall possess packs of cigarettes not bearing the stamps required by Chapter 5743. of the Revised Code, or bearing stamps that have...
• Section 5743.112 - Trafficking In Cigarettes With Intent To Avoid Payment Of Tax.
  (A) No person shall prepare for shipment, ship, transport, deliver, prepare for distribution, or distribute cigarettes, or otherwise engage or participate in the wholesale...
• Section 5743.12 - Prohibition Against Making False Entries.
  No person shall make a false entry upon an invoice, package, or container of cigarettes upon which an entry is required by sections 5743.01...
• Section 5743.13 - Prohibition Against Forging, Altering Or Counterfeiting Stamps.
  No person shall falsely or fraudulently make, forge, alter, or counterfeit any stamp prescribed by the tax commissioner under section 5743.03 of the Revised...
• Section 5743.14 - Prohibition Against Hindering Inspection.
  (A) The tax commissioner or an agent of the tax commissioner may enter and inspect the facilities and records of a person selling cigarettes...
• Section 5743.15 - Cigarette License Required - Application - Cigarette Tax Enforcement Fund.
  (A) Except as otherwise provided in this division, no person shall engage in this state in the wholesale or retail business of trafficking in...
• Section 5743.16 - Lists Of Licensees - Supplemental Lists - Index.
  On or before the first Monday of June, annually, each county auditor shall certify to the tax commissioner a list showing the names of...
• Section 5743.17 - Revocation Of License By Court.
  The court of common pleas may enter an order to revoke a wholesale or retail cigarette license held by any person convicted of a...
• Section 5743.18 - Revocation Of License By Tax Commissioner.
  Upon notice and hearing in accordance with sections 119.01 to 119.13 of the Revised Code, the tax commissioner may revoke any manufacturer, importer, wholesale,...
• Section 5743.19 - Trafficking In Cigarettes Without License.
  No person shall engage in business as a manufacturer or importer, or in the wholesale or retail business of trafficking in cigarettes, without having...
• Section 5743.20 - Separate Place Of Business - Sale And Purchase Restricted To Licensed Dealers.
  No person shall sell any cigarettes both as a retail dealer and as a wholesale dealer at the same place of business. No person...
• Section 5743.21 - Stamp Not To Affixed To Certain Packages - Seizure And Destruction Of Packages.
  (A) No person shall affix a stamp required by section 5743.03 of the Revised Code to any package that: (1) Bears any label or...
• Section 5743.31 - Cigarette Use And Storage Tax Definitions.
  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...
• Section 5743.32 - Excise Tax On Use, Storage Or Consumption Of Cigarettes - Use Of Revenue.
  To provide revenue for the general revenue fund of the state, an excise tax is hereby levied on the use, consumption, or storage for...
• Section 5743.321 - Regional Arts And Cultural District Cigarette Use Tax.
  For the same purposes for which it levies a tax under section 5743.021 of the Revised Code, the board of county commissioners of a...
• Section 5743.322 - [Repealed].
  Effective Date: 07-01-2002
• Section 5743.323 - County Tax On Use, Consumption, Or Storage For Consumption Of Cigarettes.
  (A) For the purposes of section 307.696 of the Revised Code and to pay the expenses of levying the tax or for such purposes...
• Section 5743.324 - Resolution For Convention Facility Authority Tax.
  For the purposes of section 351.26 of the Revised Code and to pay the expenses of levying the tax, the board of county commissioners...
• Section 5743.33 - Returns - Remittance - Consent To Transport.
  Except as provided in section 5747.331 of the Revised Code, every person who has acquired cigarettes for use, storage, or other consumption subject to...
• Section 5743.331 - [Repealed].
  Effective Date: 2007 HB119 06-30-2007
• Section 5743.34 - Assessment On Failure To Pay Use Tax.
  If any person required to pay the tax levied under section 5743.32, 5743.321, 5743.323, or 5743.324 of the Revised Code, fails to make remittance,...
• Section 5743.35 - Failure To Make Return Or Pay Applicable Taxes.
  No person required by section 5743.33 of the Revised Code to file a return with the tax commissioner shall fail to make such return,...
• Section 5743.41 - Failure To Post License Or Comply With Law.
  No person engaged in the business of trafficking in cigarettes or in the business of distributing tobacco products shall fail to post and keep...
• Section 5743.42 - Tobacco Containing Substances Deleterious To Health.
  No person shall sell, exchange, give away, or offer to sell, exchange, or give away cigarettes, tobacco products, or a substitute for cigarettes or...
• Section 5743.43 - [Repealed].
  Effective Date: 06-08-1959
• Section 5743.44 - Informant's Share Of Tax Or Penalty - Sales Of Forfeited Cigarettes Or Tobacco Products.
  (A) Any person, other than an employee of the state, who furnishes to the department of taxation, attorney general, or any law enforcement agency...
• Section 5743.45 - Tax Commissioner May Delegate Investigation Powers.
  (A) As used in this section, "felony" has the same meaning as in section 109.511 of the Revised Code. (B) For purposes of enforcing...
• Section 5743.46 - Department Of Taxation To Cooperate With Law Enforcement Agencies.
  The department of taxation shall cooperate with the attorney general, local law enforcement officials, and the appropriate agencies of the federal government and other...
• Section 5743.51 - Tax On Tobacco Products Received By Distributor Or Sold By Manufacturer To Retail Dealer.
  (A) To provide revenue for the general revenue fund of the state, an excise tax on tobacco products is hereby levied at one of...
• Section 5743.52 - Filing Monthly Return With Payment.
  (A) Each distributor of tobacco products subject to the tax levied by section 5743.51 of the Revised Code, on or before the twenty-third day...
• Section 5743.53 - Refunds - Credits.
  (A) The treasurer of state shall refund to a taxpayer any of the following: (1) Any tobacco products tax paid erroneously; (2) Any tobacco...
• Section 5743.54 - Maintaining Records.
  (A) Each distributor of tobacco products shall maintain complete and accurate records of all purchases and sales of tobacco products, and shall procure and...
• Section 5743.55 - Tax Evasion.
  Whenever the tax commissioner discovers any tobacco products, subject to the tax levied under section 5743.51, 5743.62, or 5743.63 of the Revised Code, and...
• Section 5743.56 - Liability For Tax.
  (A) Any person required to pay the tax imposed by section 5743.51, 5743.62, or 5743.63 of the Revised Code is personally liable for the...
• Section 5743.57 - Corporation's Liability For Tax.
  (A) If any corporation, limited liability company, or business trust required to file returns pursuant to section 5743.52, 5743.62, or 5743.63 of the Revised...
• Section 5743.58 - Levy Against And Sale Of Property Of Delinquent.
  In addition to all other remedies for the collection of any taxes or fees legally due, the attorney general may issue a warrant directed...
• Section 5743.59 - Retail Dealer - Prohibited Acts.
  (A) No retail dealer of tobacco products shall have in the retail dealer's possession tobacco products on which the tax imposed by section 5743.51...
• Section 5743.60 - Distribution Of Tobacco Products With Intent To Avoid Payment Of Tax.
  No person shall prepare for shipment, ship, transport, deliver, prepare for distribution, or distribute tobacco products, or otherwise engage or participate in the business...
• Section 5743.61 - License Required For Distribution Of Tobacco Products - Suspension Of License.
  (A) Except as otherwise provided in this division, no distributor shall engage in the business of distributing tobacco products within this state without having...
• Section 5743.62 - Excise Tax On Seller Of Tobacco Products To Consumer.
  (A) To provide revenue for the general revenue fund of the state, an excise tax is hereby levied on the seller of tobacco products...
• Section 5743.63 - Excise Tax On Storage, Use Or Other Consumption Of Tobacco Products.
  (A) To provide revenue for the general revenue fund of the state, an excise tax is hereby levied on the storage, use, or other...
• Section 5743.64 - Consent To Transport Tobacco Products Within State Required.
  No person shall transport within this state, tobacco products that have a wholesale value in excess of three hundred dollars, unless he has obtained...
• Section 5743.65 - Failure Of Seller Or Consumer To File Return Or Pay Tax.
  No person required by division (B) of section 5743.62 or division (B) of section 5743.63 of the Revised Code to file a return with...
• Section 5743.66 - Manufacturer Or Importer Of Tobacco Products To Register With Tax Commissioner - Monthly Reports.
  (A) Each manufacturer or importer of tobacco products shall register with the tax commissioner before it sells or distributes tobacco products to distributors in...
• Section 5743.71 - Consent For Consumer Shipment Of Cigarettes Not Reasonably Available.
  If a person seeks to obtain cigarettes that are legal for sale in this state under section 1346.05 of the Revised Code, and such...
• Section 5743.99 - Penalty.
  (A) (1) Except as provided in division (A)(2) of this section, whoever violates section 5743.10, 5743.11, or 5743.12 or division (C) of section 5743.54...

Last modified: October 10, 2016