Effective: July 18, 2019
Latest Legislation: House Bill 166 - 133rd General Assembly
(A) To provide revenue for the general revenue fund of the state, an excise tax on tobacco products and vapor products is hereby levied at one of the following rates:
(1) For tobacco products other than little cigars or premium cigars, seventeen per cent of the wholesale price of the tobacco product received by a distributor or sold by a manufacturer to a retail dealer located in this state.
(2) Thirty-seven per cent of the wholesale price of little cigars received by a distributor or sold by a manufacturer to a retail dealer located in this state.
(3) For premium cigars received by a distributor or sold by a manufacturer to a retail dealer located in this state, the lesser of seventeen per cent of the wholesale price of such premium cigars or the maximum tax amount per each such premium cigar.
(4) For vapor products, one cent multiplied by the vapor volume of vapor products the first time the products are received by a vapor distributor in this state.
Each distributor or vapor distributor who brings tobacco products or vapor products, or causes tobacco products or vapor products to be brought, into this state for distribution within this state, or any out-of-state distributor or vapor distributor who sells tobacco products or vapor products to wholesale or retail dealers located in this state for resale by those wholesale or retail dealers is liable for the tax imposed by this section. Only one sale of the same article shall be used in computing the amount of the tax due. If a vapor product is repackaged, reconstituted, diluted, or reprocessed, the subsequent sale of that vapor product shall be considered another sale of the same article for purposes of computing the amount of tax due.
(B) The treasurer of state shall place to the credit of the tax refund fund created by section 5703.052 of the Revised Code, out of the receipts from the tax levied by this section, amounts equal to the refunds certified by the tax commissioner pursuant to section 5743.53 of the Revised Code. The balance of the taxes collected under this section shall be paid into the general revenue fund.
(C) The commissioner may adopt rules as are necessary to assist in the enforcement and administration of sections 5743.51 to 5743.66 of the Revised Code, including rules providing for the remission of penalties imposed.
(D) A manufacturer is not liable for payment of the tax imposed by this section for sales of tobacco products or vapor products to a retail dealer that has filed a signed statement with the manufacturer in which the retail dealer agrees to pay and be liable for the tax, as long as the manufacturer has provided a copy of the statement to the tax commissioner.
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.