Effective: July 18, 2019
Latest Legislation: House Bill 166 - 133rd General Assembly
(A) Each distributor of tobacco products and each vapor distributor of vapor products shall maintain complete and accurate records of all purchases and sales of tobacco products or vapor products, and shall procure and retain all invoices, bills of lading, and other documents relating to the purchases and sales of those products. The distributor or vapor distributor shall keep open records and documents during business hours for the inspection of the tax commissioner, and shall preserve them for a period of three years from the date the return was due or was filed, whichever is later, unless the commissioner, in writing, consents to their destruction within that period, or orders that they be kept for a longer period of time.
(B)(1) Each distributor of tobacco products and each vapor distributor of vapor products subject to the tax levied by section 5743.51 of the Revised Code shall mark on the invoices of tobacco products or vapor products sold that the tax levied by that section has been paid and shall indicate the distributor's or vapor distributor's account number as assigned by the commissioner.
(2) Each vapor distributor subject to the tax imposed by section 5743.51 of the Revised Code shall mark on all invoices the total weight of the vapor product, rounded to the nearest one-tenth of one gram, if the vapor product is not sold in liquid form. If the vapor product is sold in liquid form, the invoice shall instead indicate the total volume of the vapor product, rounded to the nearest one-tenth of one milliliter.
(C) No person shall make a false entry upon any invoice or record upon which an entry is required by this section and no person shall present any false entry for the inspection of the commissioner with the intent to evade the tax levied under section 5743.51, 5743.62, or 5743.63 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.