Effective: July 18, 2019
Latest Legislation: House Bill 166 - 133rd General Assembly
No person shall sell any cigarettes both as a retail dealer and as a wholesale dealer at the same place of business. No person other than a licensed wholesale dealer shall sell cigarettes to a licensed retail dealer. No retail dealer shall purchase cigarettes from any person other than a licensed wholesale dealer.
Subject to section 5743.031 of the Revised Code, a licensed wholesale dealer may not sell cigarettes to any person in this state other than a licensed retail dealer, except a licensed wholesale dealer may sell cigarettes to another licensed wholesale dealer if the tax commissioner has authorized the sale of the cigarettes between those wholesale dealers and the wholesale dealer that sells the cigarettes received them directly from a licensed manufacturer or licensed importer.
The tax commissioner shall adopt rules governing sales of cigarettes between licensed wholesale dealers, including rules establishing criteria for authorizing such sales.
No manufacturer or importer shall sell cigarettes to any person in this state other than to a licensed wholesale dealer or licensed importer. No importer shall purchase cigarettes from any person other than a licensed manufacturer or licensed importer.
A retail dealer may purchase other tobacco products only from a licensed distributor. A licensed distributor may sell tobacco products only to a retail dealer, except a licensed distributor may sell tobacco products to another licensed distributor if the tax commissioner has authorized the sale of the tobacco products between those distributors and if the distributor that sells the tobacco products received them directly from a manufacturer or importer of tobacco products.
A retail dealer may purchase vapor products only from a licensed vapor distributor. A licensed vapor distributor may sell vapor products only to a retail dealer, except a licensed vapor dealer may sell vapor products (A) to a consumer if the licensed vapor distributor is a retail dealer or (B) to another licensed vapor distributor if the tax commissioner has authorized the sale of the vapor products between those distributors and if the distributor that sells the vapor products received them directly from a manufacturer or importer of vapor products.
The tax commissioner may adopt rules governing sales of tobacco products or vapor products between licensed distributors or vapor distributors, including rules establishing criteria for authorizing such sales.
No person other than a secondary manufacturer that is a licensed vapor distributor shall reconstitute, dilute, or reprocess vapor products for resale to consumers. All secondary manufacturers shall package reconstituted, diluted, or reprocessed vapor products in compliance with Chapter 39A of Title 15 of the United States Code.
The identities of cigarette manufacturers and importers, licensed cigarette wholesalers, licensed distributors of other tobacco products, registered manufacturers and importers of other tobacco products or vapor products, and licensed vapor distributors are subject to public disclosure. The tax commissioner shall maintain an alphabetical list of all such manufacturers, importers, wholesalers, and distributors, shall post the list on a web site accessible to the public through the internet, and shall periodically update the web site posting.
As used in this section, "licensed" means the manufacturer, importer, wholesale dealer, or distributor or vapor distributor holds a current and valid license issued under section 5743.15 or 5743.61 of the Revised Code, and "registered" means registered with the commissioner under section 5743.66 of the Revised Code.
Structure Ohio Revised Code
Section 5743.01 | Cigarette Tax Definitions.
Section 5743.02 | Excise Tax on Sale of Cigarettes.
Section 5743.021 | Regional Arts and Cultural District Cigarette Sales Tax.
Section 5743.024 | County Cigarette Sales Tax - Local Excise Tax Administrative Fund.
Section 5743.025 | Return for County Tax.
Section 5743.026 | Election on Convention Facility Authority Tax.
Section 5743.03 | Purchase and Use of Tax Stamps.
Section 5743.031 | Affixing of Tax Stamps - Purchase and Sale - Shipping Regulations.
Section 5743.04 | Powers and Duties of Tax Commissioner.
Section 5743.05 | Sale of Stamps; Delivery; Redemption of Stamps.
Section 5743.051 | Remitting Payment for Tax Stamps by Electronic Funds Transfer.
Section 5743.071 | Wholesale and Retail Dealers to Maintain Records.
Section 5743.072 | Monthly Report by Persons Shipping Cigarettes.
Section 5743.08 | Seizure and Sale of Cigarettes on Which No Tax Has Been Paid.
Section 5743.081 | Assessments for Failure to File Return.
Section 5743.082 | Jeopardy Assessments.
Section 5743.09 | Issuance of Warrant for Collection of Taxes - Preferred Claim.
Section 5743.10 | Cigarettes in Possession Must Be Stamped.
Section 5743.11 | Duty to Affix Stamp.
Section 5743.111 | Possessing Cigarettes Not Bearing Stamps.
Section 5743.112 | Trafficking in Cigarettes With Intent to Avoid Payment of Tax.
Section 5743.12 | Prohibition Against Making False Entries.
Section 5743.13 | Prohibition Against Forging, Altering or Counterfeiting Stamps.
Section 5743.14 | Prohibition Against Hindering Inspection.
Section 5743.15 | Cigarette License Required - Application - Cigarette Tax Enforcement Fund.
Section 5743.16 | Lists of Licensees - Supplemental Lists - Index.
Section 5743.17 | Revocation of License by Court.
Section 5743.18 | Revocation of License by Tax Commissioner.
Section 5743.19 | Trafficking in Cigarettes Without License.
Section 5743.20 | Separate Place of Business - Sale and Purchase Restricted to Licensed Dealers.
Section 5743.21 | Stamp Not to Affixed to Certain Packages - Seizure and Destruction of Packages.
Section 5743.31 | Cigarette Use and Storage Tax Definitions.
Section 5743.32 | Excise Tax on Use, Storage or Consumption of Cigarettes - Use of Revenue.
Section 5743.321 | Regional Arts and Cultural District Cigarette Use Tax.
Section 5743.323 | County Tax on Use, Consumption, or Storage for Consumption of Cigarettes.
Section 5743.324 | Resolution for Convention Facility Authority Tax.
Section 5743.33 | Returns - Remittance - Consent to Transport.
Section 5743.34 | Assessment on Failure to Pay Use Tax.
Section 5743.35 | Failure to Make Return or Pay Applicable Taxes.
Section 5743.41 | Failure to Post License or Comply With Law.
Section 5743.42 | Tobacco Containing Substances Deleterious to Health.
Section 5743.45 | Tax Commissioner May Delegate Investigation Powers.
Section 5743.46 | Department of Taxation to Cooperate With Law Enforcement Agencies.
Section 5743.52 | Filing Monthly Return With Payment.
Section 5743.53 | Refunds - Credits.
Section 5743.54 | Maintaining Records.
Section 5743.55 | Tax Evasion.
Section 5743.56 | Liability for Tax.
Section 5743.57 | Corporation's Liability for Tax.
Section 5743.58 | Levy Against and Sale of Property of Delinquent.
Section 5743.59 | Retail Dealer - Prohibited Acts.
Section 5743.60 | Distribution of Tobacco or Vapor Products With Intent to Avoid Payment of Tax.
Section 5743.62 | Excise Tax on Seller of Tobacco or Vapor Products to Consumer.
Section 5743.63 | Excise Tax on Storage, Use or Other Consumption of Tobacco or Vapor Products.
Section 5743.64 | Consent to Transport Tobacco or Vapor Products Within State Required.
Section 5743.65 | Failure of Seller or Consumer to File Return or Pay Tax.
Section 5743.71 | Consent for Consumer Shipment of Cigarettes Not Reasonably Available.