Ohio Administrative Code (Last Updated: January 12, 2021)

5703-15-05. Discount on sales of tax stamps

Latest version.

The discount on sales of cigarette tax stamps to licensed wholesale dealers shall be one and eight-tenths per cent of the tax value thereof, irrespective of the amount of such sales.

Effective: 9/21/2020
Five Year Review (FYR) Dates: 4/10/2020 and 09/21/2025
Promulgated Under: 119
Statutory Authority: 5703.05
Rule Amplifies: 5743.03, 5743.031
Prior Effective Dates: 01/01/1972, 10/18/1982, 10/25/1987, 05/01/1992, 12/14/2001 (Emer.), 03/13/2002 (Emer.), 03/21/2002, 11/23/2018

                    
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