Ohio § 5743.59 Retail dealer - prohibited acts

Ohio Statutes

§ 5743.59 — Retail dealer - prohibited acts

Ohio § 5743.59

Title 57Taxation

Ch. 5743Cigarette Tax

This text of Ohio § 5743.59 (Retail dealer - prohibited acts) 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. § 5743.59 (2026).

Text

(A)No retail dealer of tobacco products or vapor products shall have in the retail dealer's possession tobacco products or vapor products on which the tax imposed by section5743.51and, if applicable, section5743.511of the Revised Code has not been paid unless the retail dealer is licensed under section5743.61of the Revised Code. Payment may be evidenced by invoices from distributors or vapor distributors stating the tax has been paid.

(B)The tax commissioner may inspect any place where tobacco products or vapor products subject to the tax levied under section5743.51or5743.511of the Revised Code are sold or stored.

(C)No person shall prevent or hinder the commissioner from making a full inspection of any place where tobacco products or vapor products subject to the tax imposed by secti

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(A) No retail dealer of tobacco products or vapor products shall have in the retail dealer's possession tobacco products or vapor products on which the tax imposed by section5743.51and, if applicable, section5743.511of the Revised Code has not been paid unless the retail dealer is licensed under section5743.61of the Revised Code. Payment may be evidenced by invoices from distributors or vapor distributors stating the tax has been paid.

(B) The tax commissioner may inspect any place where tobacco products or vapor products subject to the tax levied under section5743.51or5743.511of the Revised Code are sold or stored.

(C) No person shall prevent or hinder the commissioner from making a full inspection of any place where tobacco products or vapor products subject to the tax imposed by section5743.51or5743.511of the Revised Code are sold or stored, or prevent or hinder the full inspection of invoices, books, or records required to be kept by section5743.54of the Revised Code.

Last updated August 13, 2025 at 2:15 PM