Ohio Administrative Code (Last Updated: January 12, 2021) |
5703 Department of Taxation |
Chapter5703-15. Cigarette Tax |
5703-15-02. Notice relative to license revocation proceeding |
5703-15-03. Use of stamp applying machines or other devices |
5703-15-04. Sales of stamps on credit |
5703-15-05. Discount on sales of tax stamps |
5703-15-06. Denial of discount in stamp purchases |
5703-15-07. Limiting sale of stamps to licensed dealers [RESCINDED] |
5703-15-08. Sales of packages of cigarettes for which tax indicia are not available |
5703-15-09. Tax rate on long cigarettes capable of being cut into parts |
5703-15-10. Vending machines |
5703-15-11. Sales by railroad dining and club cars |
5703-15-12. Delivery of cigarettes for manufacturers' agents |
5703-15-13. Monthly reports of cigarettes shipped by wholesale cigarette dealers |
5703-15-14. Monthly reports by cigarette dealers receiving cigarettes in Ohio |
5703-15-15. Applications for refund on unsaleable cigarettes |
5703-15-16. Cigarette wholesaler inventories and inventory returns |
5703-15-17. Storage of unstamped cigaretes by dealer |
5703-15-18. Suspension of discount for selling cigarettes below cost |
5703-15-19. Cigarette master settlement agreement reporting. [RESCINDED] |
5703-15-20. Licensing cigarette manufacturers and importers and registration of other tobacco products manufacturers and importers |
5703-15-21. Sale of other tobacco products between licensed other tobacco product distributors |
5703-15-22. Sale of unstamped cigarettes between licensed cigarette wholesalers |
5703-15-23. Cigarette, other tobacco products taxpayers and master settlement agreement filers must file and pay electronically |