Ohio Statutes

§ 5743.20 — Separate place of business - sale and purchase restricted to licensed dealers

Ohio § 5743.20
JurisdictionOhio
Title 57Taxation
Ch. 5743Cigarette Tax

This text of Ohio § 5743.20 (Separate place of business - sale and purchase restricted to licensed dealers) is published on Counsel Stack Legal Research, covering Ohio primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Ohio Rev. Code Ann. § 5743.20 (2026).

Text

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 section5743.031of 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

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Legislative History

Effective: July 18, 2019 | Latest Legislation: House Bill 166 - 133rd General Assembly

Nearby Sections

15
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Cite This Page — Counsel Stack

Bluebook (online)
Ohio § 5743.20, Counsel Stack Legal Research, https://law.counselstack.com/statute/oh/5743.20.