Ohio § 5743.631 County tobacco and vapor products use tax

Ohio Statutes

§ 5743.631 — County tobacco and vapor products use tax

Ohio § 5743.631

Title 57Taxation

Ch. 5743Cigarette Tax

This text of Ohio § 5743.631 (County tobacco and vapor products use 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. § 5743.631 (2026).

Text

For the same purposes for which it levies a tax under section5743.511of the Revised Code, the board of county commissioners of a county that levies a tax under that section shall adopt a resolution levying a tax at the same rate on the use, consumption, or storage for consumption of tobacco products or vapor products, as applicable, by consumers in the county in which that tax is levied. The tax shall take effect on the date that the tax levied under section5743.511of the Revised Code takes effect and shall remain in effect as long as the tax levied under that section remains effective. The tax levied under this section is imposed only if the tax has not been paid by the seller as provided in section5743.621of the Revised Code, or by the distributor or vapor distributor as provided in sect

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For the same purposes for which it levies a tax under section5743.511of the Revised Code, the board of county commissioners of a county that levies a tax under that section shall adopt a resolution levying a tax at the same rate on the use, consumption, or storage for consumption of tobacco products or vapor products, as applicable, by consumers in the county in which that tax is levied. The tax shall take effect on the date that the tax levied under section5743.511of the Revised Code takes effect and shall remain in effect as long as the tax levied under that section remains effective. The tax levied under this section is imposed only if the tax has not been paid by the seller as provided in section5743.621of the Revised Code, or by the distributor or vapor distributor as provided in section5743.511of the Revised Code. The tax levied under this section shall be in addition to the tax levied under section5743.63of the Revised Code.

Last updated August 6, 2025 at 10:58 AM