Ohio Statutes
§ 5743.60 — Distribution of tobacco or vapor products with intent to avoid payment of tax
Ohio § 5743.60
This text of Ohio § 5743.60 (Distribution of tobacco or vapor products with intent to avoid payment of tax) 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. § 5743.60 (2026).
Text
No person shall prepare for shipment, ship, transport, deliver, prepare for distribution, or distribute tobacco products or vapor products, or otherwise engage or participate in the business of distributing tobacco products or vapor products, with the intent to avoid payment of the tax levied by section5743.51,5743.511,5743.62,5743.621,5743.63, or5743.631of the Revised Code, when the wholesale price of the tobacco products or, in the case of a tax levied under section5743.511,5743.621, or5743.631of the Revised Code, the vapor products exceeds three hundred dollars, or when the vapor volume of the vapor products exceeds five hundred milliliters or five hundred grams, as applicable, during any twelve-month period.
Last updated July 17, 2025 at 12:58 PM
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Legislative History
Effective: September 30, 2025 | Latest Legislation: House Bill 96 - 136th General Assembly
Nearby Sections
15
§ 5743.01
Cigarette tax definitions§ 5743.02
Excise tax on sale of cigarettes§ 5743.025
Return for county tax§ 5743.03
Purchase and use of tax stamps§ 5743.081
Assessments for failure to file returnCite This Page — Counsel Stack
Bluebook (online)
Ohio § 5743.60, Counsel Stack Legal Research, https://law.counselstack.com/statute/oh/5743.60.