Ohio § 5743.71 Consent for consumer shipment of cigarettes not reasonably available

Ohio Statutes

§ 5743.71 — Consent for consumer shipment of cigarettes not reasonably available

Ohio § 5743.71

Title 57Taxation

Ch. 5743Cigarette Tax

This text of Ohio § 5743.71 (Consent for consumer shipment of cigarettes not reasonably available) 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. § 5743.71 (2026).

Text

If a person seeks to obtain cigarettes that are legal for sale in this state under section1346.05of the Revised Code, and such cigarettes are not reasonably available to that person at a retail location in this state, the person may apply to the tax commissioner for consent for consumer shipment. The consent for consumer shipment must be obtained prior to the purchase of the cigarettes.

The consent for consumer shipment shall be filed with the commissioner on a form prescribed by the commissioner showing purchase of the cigarettes as consented to, and shall be accompanied by the purchaser's proof of age and any other information required by the commissioner.

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If a person seeks to obtain cigarettes that are legal for sale in this state under section1346.05of the Revised Code, and such cigarettes are not reasonably available to that person at a retail location in this state, the person may apply to the tax commissioner for consent for consumer shipment. The consent for consumer shipment must be obtained prior to the purchase of the cigarettes.

The consent for consumer shipment shall be filed with the commissioner on a form prescribed by the commissioner showing purchase of the cigarettes as consented to, and shall be accompanied by the purchaser's proof of age and any other information required by the commissioner.