Ohio § 5743.66 Manufacturer or importer of tobacco or vapor products to register with tax commissioner - monthly reports

Ohio Statutes

§ 5743.66 — Manufacturer or importer of tobacco or vapor products to register with tax commissioner - monthly reports

Ohio § 5743.66

Title 57Taxation

Ch. 5743Cigarette Tax

This text of Ohio § 5743.66 (Manufacturer or importer of tobacco or vapor products to register with tax commissioner - monthly reports) 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. § 5743.66 (2026).

Text

(A)Each manufacturer or importer of tobacco products or vapor products shall register with the tax commissioner before it sells or distributes tobacco products or vapor products to distributors in this state, and, upon the request of the commissioner, shall provide complete information on sales made to distributors in this state and a current list of prices charged for tobacco products or vapor products sold to distributors in this state.

(B)On or before the twenty-third day of each month, every manufacturer or importer of tobacco products or vapor products shall file a report with the commissioner listing all sales of tobacco products or vapor products to distributors located in this state during the preceding month and any other information the commissioner finds necessary for the pro

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(A) Each manufacturer or importer of tobacco products or vapor products shall register with the tax commissioner before it sells or distributes tobacco products or vapor products to distributors in this state, and, upon the request of the commissioner, shall provide complete information on sales made to distributors in this state and a current list of prices charged for tobacco products or vapor products sold to distributors in this state.

(B) On or before the twenty-third day of each month, every manufacturer or importer of tobacco products or vapor products shall file a report with the commissioner listing all sales of tobacco products or vapor products to distributors located in this state during the preceding month and any other information the commissioner finds necessary for the proper administration of sections5743.51to5743.66of the Revised Code.