Ohio § 5743.31 Cigarette use and storage tax definitions

Ohio Statutes

§ 5743.31 — Cigarette use and storage tax definitions

Ohio § 5743.31

Title 57Taxation

Ch. 5743Cigarette Tax

This text of Ohio § 5743.31 (Cigarette use and storage tax definitions) 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. § 5743.31 (2026).

Text

As used in sections5743.31to5743.35, inclusive, of the Revised Code:

(A)"Person" includes individuals, firms, partnerships, associations, joint stock companies, corporations, and combinations of individuals of whatever form.

(B)"Storage" includes any keeping or retention of cigarettes for use or consumption in this state.

(C)"Use" includes the exercise of any right or power incidental to the ownership of cigarettes.

(D)"Consumer" means any person who has title to, or possession of, cigarettes in storage, for use or other consumption in this state.

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As used in sections5743.31to5743.35, inclusive, of the Revised Code:

(A) "Person" includes individuals, firms, partnerships, associations, joint stock companies, corporations, and combinations of individuals of whatever form.

(B) "Storage" includes any keeping or retention of cigarettes for use or consumption in this state.

(C) "Use" includes the exercise of any right or power incidental to the ownership of cigarettes.

(D) "Consumer" means any person who has title to, or possession of, cigarettes in storage, for use or other consumption in this state.