Ohio Administrative Code (Last Updated: January 12, 2021) |
5703 Department of Taxation |
Chapter5703-15. Cigarette Tax |
5703-15-11. Sales by railroad dining and club cars
Latest version.
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Railroad companies operating dining and club car service within this state shall be permitted to traffic in cigarettes at retail sale by securing a retail cigarette license in the county where the headquarters of such dining and club car service is established in the State, as provided by Revised Code 5743.15.