Ohio § 5743.32 Excise tax on use, storage or consumption of cigarettes - use of revenue

Ohio Statutes

§ 5743.32 — Excise tax on use, storage or consumption of cigarettes - use of revenue

Ohio § 5743.32

Title 57Taxation

Ch. 5743Cigarette Tax

This text of Ohio § 5743.32 (Excise tax on use, storage or consumption of cigarettes - use of revenue) 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. § 5743.32 (2026).

Text

To provide revenue for the general revenue fund of the state, an excise tax is hereby levied on the use, consumption, or storage for consumption of cigarettes by consumers in this state at the rate of eighty mills on each cigarette. The tax shall not apply if the tax levied by section5743.02of the Revised Code has been paid.

The money received into the state treasury from the excise tax levied by this section shall be credited to the general revenue fund.

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To provide revenue for the general revenue fund of the state, an excise tax is hereby levied on the use, consumption, or storage for consumption of cigarettes by consumers in this state at the rate of eighty mills on each cigarette. The tax shall not apply if the tax levied by section5743.02of the Revised Code has been paid.

The money received into the state treasury from the excise tax levied by this section shall be credited to the general revenue fund.