This website publishes administrative rules on their effective dates, as designated by the adopting state agencies, colleges, and
universities.
| Rule |
Rule 5703-15-02 | Notice relative to license revocation proceeding.
Effective:
November 23, 2018
Whenever the tax commissioner finds that a
wholesale or retail dealer is advertising, offering to sell, or selling
cigarettes at a price in violation of the provisions of section 1333.11, et
seq. of the Revised Code, a written notice will be sent to such dealer by
certified mail charging him with such violation and advising him that thirty
days from the date of receipt of such notice an order will be issued by the
commissioner suspending or revoking his wholesale or retail cigarette
dealer's license unless, within said thirty-day period, a hearing is
requested in accordance with the provisions of section 119.07 of the Revised
Code. If a hearing is requested, the commissioner will
set a date, time and place for same in accordance with the provisions of
section 119.07 of the Revised Code, at which time the dealer may appear in
person or be represented by his attorney or such other person as he may
designate, to present his position, arguments, or contentions relative to said
charge.
Last updated November 15, 2023 at 2:13 PM
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Rule 5703-15-03 | Use of stamp applying machines or other devices.
Effective:
September 21, 2020
Any machine designed to affix heat applied
decalcomania stamps, or any other device, as approved by the tax commissioner
may be used in lieu of hand application of heat applied decalcomania stamps to
evidence payment of the taxes levied in sections 5743.02, 5743.021, 5743.024
and 5743.026 of the Revised Code. The commissioner may prescribe which one of the
stated types of equipment may be used by any wholesale cigarette dealer.
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Rule 5703-15-04 | Sales of stamps on credit.
(A) Cigarette tax stamps, or other means
of identification, as authorized by the tax commissioner, may be sold to a
licensed wholesale cigarette dealer on thirty-day credit periods upon written
application together with a bond in the amount of the aggregate net tax value
of purchases to be made during such credit periods. (1) The surety on any
bond may cancel such bond by filing a sixty-day written notice thereof with the
tax commissioner, in which event the liability of the surety shall terminate
upon the expiration of said sixty-day period, except as to such liability of
the principal as may have accrued prior to the expiration of said
period. (2) All bonds shall
remain in full force and effect until cancelled in the manner provided
herein. (B) The net tax value of stamps sold on
credit shall be paid to the treasurer of state or the tax commissioner, as
required, within thirty days from the date of the invoice therefor and in no
event shall the aggregate net tax value of all such sales during any thirty-day
credit period exceed the amount of the bond furnished for this
purpose. (C) The failure of any person to remit to
the treasurer of state or the tax commissioner, as required, payment of the net
tax value of stamps, or other means of identification, purchased on credit,
within thirty days from the date of the invoice therefor will constitute a
sufficient basis for suspension or revocation of the authority issued to that
person to make such purchases.
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Rule 5703-15-05 | Discount on sales of tax
stamps.
Effective:
September 21, 2020
The discount on sales of cigarette tax stamps to
licensed wholesale dealers shall be one and eight-tenths per cent of the tax
value thereof, irrespective of the amount of such sales.
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Rule 5703-15-06 | Denial of discount in stamp purchases.
Effective:
December 8, 2016
In addition to the power to revoke any cigarette dealer's license the department of taxation may, by final determination, after ten days' notice to any licensed wholesale cigarette dealer, deny such dealer the right to any discount in the further purchase of cigarette tax stamps for such period of time as the department of taxation may determine in each case, under the following circumstances: (A) Upon finding that any licensed wholesale cigarette dealer has violated any provision of the cigarette tax law of Ohio or any rule of the department of taxation with respect thereto. (B) Upon finding by the department of taxation that any wholesale cigarette dealer is delinquent in payment of the cigarette excise tax and failure to pay such delinquency upon the expiration of ten days after final date fixed by the department of taxation for such payment or any extension of such payment date granted by the department. (C) Upon failure to submit the wholesale cigarette dealer's monthly report within ten days from notice of such failure.
Last updated November 15, 2023 at 2:14 PM
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Rule 5703-15-08 | Sales of packages of cigarettes for which tax indicia are not available.
Effective:
December 8, 2016
With respect to packages containing any number of cigarettes for which tax indicia are not available, the taxes levied by sections 5743.02, 5743.021 and 5743.024 of the Revised Code shall be paid to the department of taxation on or before the tenth day of each month on all such packages of cigarettes sold in this state during the preceding calendar month. In lieu of the manner otherwise provided by law to evidence payment of said taxes, each person liable for payment of the taxes levied by sections 5743.02 and 5743.021 of the Revised Code shall, prior to the sale of any such packages of cigarettes in this state, print or otherwise stamp on the bottom of each package the words "ohio tax paid"; each person liable for payment of the taxes levied by section 5743.024 of the Revised Code shall, prior to the sale of any packages of cigarettes into any county in which the tax is in effect, print or otherwise stamp on the bottom of each package the words "OHIO & COUNTY TAX PAID." The provisions herein shall not be construed to alter in any respect those provisions of law pertaining to sales of said packages of cigarettes in this state other than the manner of payment of said taxes and the manner of evidencing such payment.
Last updated November 15, 2023 at 2:14 PM
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Rule 5703-15-09 | Tax rate on long cigarettes capable of being cut into parts.
Effective:
December 8, 2016
In case cigarettes or the packages containing them are perforated so that each cigarette may be conveniently cut into two or more parts so as to make two or more cigarettes, the number of cigarettes in such packages for the purpose of taxation shall be the number as though they were cut.
Last updated November 15, 2023 at 2:14 PM
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Rule 5703-15-10 | Vending machines.
Effective:
April 14, 2024
All cigarette vending machine owners or operators,
upon request, have a duty to report under oath to the department of taxation
the number and location of cigarette vending machines owned, operated or
controlled by said owners, operators or controllers, in use or in stock or
subject to use.
Last updated April 15, 2024 at 8:26 AM
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Rule 5703-15-11 | Sales by railroad dining and club cars.
Effective:
April 14, 2024
Railroad companies operating dining and club car
service within this state are permitted to traffic in cigarettes at retail sale
by securing a retail cigarette license in the county where the headquarters of
such dining and club car service is established in the state, as provided by
section 5743.15 of the Revised Code.
Last updated April 15, 2024 at 8:26 AM
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Rule 5703-15-12 | Delivery of cigarettes for manufacturers' agents.
Effective:
April 14, 2024
Prior to shipment or delivery of cigarettes to any
person in Ohio for the use of any manufacturer's agent or representative,
cigarette manufacturers shall notify the department of taxation in writing, in
advance of the shipment or delivery, giving information as to the approximate
date or dates, location or locations, brand and method of distribution, and
provide a copy of the invoice covering such shipment or delivery.
Last updated April 15, 2024 at 8:26 AM
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Rule 5703-15-13 | Monthly reports of cigarettes shipped by wholesale cigarette dealers.
Effective:
April 14, 2024
(A) (1) As used in this
rule: (a) "Unstamped cigarettes" means packages of cigarettes
that do not bear an Ohio cigarette tax stamp. (b) "Sale" has the same meaning as in division (D) of
section 5743.01 of the Revised Code and includes delivery or other
distribution. (2) On or before the last
day of each month, all licensed wholesale cigarette dealers have a duty to
submit to the tax commissioner cigarette sales reports that cover the sale of
both stamped and unstamped cigarettes during the preceding month to points
outside of Ohio to other cigarette wholesale dealers, and sales made to an
agency of the federal government. The reports shall be filed on a form and in a
manner prescribed by the commissioner and be filed with the monthly report
described in rule 5703-15-14 of the Administrative Code. (B) Whenever a licensed wholesale
cigarette dealer has a duty to file an inventory return pursuant to rule
5703-15-16 of the Administrative Code, the dealer shall also file cigarette
sales reports, in substance the same as those described in paragraph (A) of
this rule, reporting the sale of cigarettes during the period from the first
day of the month through the day upon which the inventory was conducted. The
reports shall be filed on or before the last day of the month following the
inventory and be submitted with the reports filed pursuant to paragraph (B) of
rule 5703-15-14 of the Administrative Code. (C) When reports have been filed pursuant
to paragraph (B) of this rule, the next cigarette sales reports due pursuant to
paragraph (A) of this rule will include the sale of cigarettes during the
period from the day after the inventory to the end of the month.
Last updated April 15, 2024 at 8:26 AM
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Rule 5703-15-14 | Monthly reports by cigarette dealers receiving cigarettes in Ohio.
Effective:
April 14, 2024
(A) On or before the last day of the
month, all licensed wholesale cigarette dealers that receive or cause to be
received in this state cigarettes have a duty to file reports on a form and in
a manner prescribed by the tax commissioner indicating the quantities of
cigarettes received during the preceding month, the person from whom the
cigarettes were purchased, and any other information requested by the tax
commissioner. All dealers have a duty to file reports each month whether or not
cigarettes were actually received during the preceding month. (B) Whenever a licensed wholesale
cigarette dealer has a duty to file an inventory return pursuant to rule
5703-15-16 of the Administrative Code, the dealer shall also file reports, in
substance the same as the monthly reports described in paragraph (A) of this
rule, on or before the last day of the month following the inventory, reporting
the receipt of cigarettes during the period from the first day of the month
through the day upon which the inventory was conducted. (C) When a report has been filed pursuant
to paragraph (B) of this rule, the next monthly reports due to be filed
pursuant to paragraph (A) of this rule will report the receipt of cigarettes
during the period from the day after the inventory to the end of the
month.
Last updated April 15, 2024 at 8:27 AM
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Rule 5703-15-15 | Applications for refund on unsaleable cigarettes.
Effective:
April 14, 2024
(A) A wholesale dealer may make
application for refund of cigarette tax previously paid by the dealer on
unsaleable cigarettes returned to the manufacturer. Such application shall be
made on a form prescribed by the tax commissioner, filed within the period
prescribed by section 5743.05 of the Revised Code, and supported by the
following original documents: (1) The
manufacturer's returned goods authorization; (2) The bill of
lading; (3) The
manufacturer's affidavit of receipt that includes taxing jurisdiction,
number of packs, number of stamps, and stamp type; and (4) The
manufacturer's credit memorandum. (B) A wholesale dealer may make
application for refund of cigarette tax previously paid by the dealer on
stamped cigarettes rendered unsaleable due to theft. Such application shall be
made on a form prescribed by the tax commissioner, filed within the period
prescribed by section 5743.05 of the Revised Code, and supported by the
following documentation or copies thereof: (1) The police or
sheriff's report; (2) The claim or report
to the insurance company and the results of the insurance company
investigation; and (3) Any other information
requested by the department of taxation. The burden of proof is on the claimant to show
that the cigarettes were, in fact, stolen. Tax on unaccounted loss or inventory
shrinkage is not subject to refund. (C) A wholesale dealer who has lost
cigarettes to a theft must notify the department of taxation within twenty-four
hours of the discovery of the theft. Failure to so notify the department may
result in the denial of any claim for refund filed on account of such stolen
stamped cigarettes. (D) The documentation described in
paragraphs (A) and (B) of this rule must be submitted with the application or
within a reasonable time thereafter. If approved by the tax commissioner, a
copy in lieu of the original may be submitted for documentation described in
paragraph (A) of this rule.
Last updated April 15, 2024 at 8:27 AM
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Rule 5703-15-16 | Cigarette wholesaler inventories and inventory returns.
Effective:
April 14, 2024
(A) The department of taxation may
conduct an inventory of a licensed cigarette wholesale dealer's stock of
cigarettes, cigarette tax stamps, and other means of identification, at any
time during regular business hours, and then leave a copy of the inventory
findings with the wholesale dealer or the dealer's authorized agent or
employee. (B) In addition to the return described
in section 5743.03 of the Revised Code, each licensed cigarette wholesale
dealer, whose stock has been the subject of an inventory conducted by the
department of taxation, has a duty to file with the department of taxation a
return showing the dealer's entire purchases and sales of cigarettes, tax
stamps, and other means of identification, together with any other information
requested by the tax commissioner, for the period from the last day covered by
the dealer's preceding tax return through the day on which the inventory
was conducted. The return shall be made on a form prescribed by the tax
commissioner, delivered to the dealer at the same time as the inventory report,
and filed on or before the last day of the month following the inventory. When
an inventory return has been filed pursuant to this paragraph, the
dealer's next return as described in section 5743.03 of the Revised Code,
will report the purchases and sales for the period from the day after the
inventory to the end of the monthly period. (C) Remittance of any tax deficiency
shall be made with the inventory return described in paragraph (B) of this
rule. Failure to file the return shall subject the wholesale dealer to the same
penalties mandated by section 5743.03 of the Revised Code for failure to file
the return as described in that section.
Last updated April 15, 2024 at 8:27 AM
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Rule 5703-15-17 | Storage of unstamped cigaretes by dealer.
Effective:
April 14, 2024
(A) As used in this rule: (1) "Dealer"
means the holder of a current valid wholesale cigarette dealer's license
issued pursuant to section 5743.15 of the Revised Code and who is authorized to
purchase cigarette tax indicia from the department of taxation. (2) "Unstamped
cigarettes" means packages of cigarettes, to which Ohio cigarette tax
indicia have not been applied and upon which the Ohio cigarette tax has not
been paid. (3) "Place of
business" means the location where the dealer applies tax indicia to
cigarettes, as referenced on his license. (4) "Public
warehouse" means a place operated by a person in the business of storing
goods for others for consideration. (5) "Warehouseman" means the individual, partnership,
corporation, or other person that controls and operates a public
warehouse. (B) Except as provided in this rule, no
dealer shall store unstamped cigarettes at any place other than their place of
business. (C) A dealer may store unopened cases of
unstamped cigarettes at the same public warehouse where the manufacturer of the
cigarettes, from whom the dealer purchased them, stored the cigarettes
immediately prior to such purchase. The dealer may store unopened cases of
unstamped cigarettes at any other public warehouse only after approval of the
department of taxation. (D) Within forty-eight hours of the
purchase from the manufacturer, the dealer has a duty to notify the department
of taxation, in writing, that they are storing unstamped cigarettes at a public
warehouse and include the name and location of the warehouse and the quantity
of cigarettes purchased. (E) Any cigarettes owned by the dealer
and stored at a place other than their place of business are considered part of
the dealer's inventory for purposes of Chapter 5743. of the Revised Code
and Chapter 5703-15 of the Administrative Code. (F) Except as provided in rule 5703-15-22
of the Administrative Code, regulated common carrier is the only method
available to transport unstamped cigarettes between warehouses, or between a
warehouse and a dealer's place of business. (G) Except as provided in rule 5703-15-22
of the Administrative Code, a dealer shall not transfer title of unstamped
cigarettes to any person in this state except the cigarette manufacturer from
whom they were purchased, or transfer possession of such unstamped cigarettes
to any person other than a warehouseman or regulated common
carrier. (H) A warehouseman or other person who
acquires an interest in unstamped cigarettes through lien or judgment may only
sell such cigarettes to a dealer or cigarette manufacturer, and then, only
after prior approval of the department of taxation. (I) Any violation of this rule
constitutes cause for revocation of the dealer's wholesale license by the
tax commissioner.
Last updated April 15, 2024 at 8:27 AM
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Rule 5703-15-18 | Suspension of discount for selling cigarettes below cost.
Effective:
August 17, 2019
(A) In addition to the power to revoke or
suspend a wholesale cigarette dealer's license, the tax commissioner may
suspend a dealer's right to any discount in the further purchase of
cigarette tax stamps upon finding by the commissioner that the dealer has
violated section 1333.12 of the Revised Code by advertising, offering to sell,
or selling cigarettes below cost. (B) Notice of the suspension shall be
delivered to the wholesale dealer personally or by certified mail. Such notice
shall describe the reason for suspending the discount and the length of the
time for which the suspension will be effective. (C) After the expiration of ten days
after the dealer received the notice of suspension, the tax commissioner shall
prepare a journal entry ordering the suspension of discount as specified in the
notice. Certified copies of the journal entry shall be delivered to the dealer
and the treasurer of state personally or by certified mail. From the date of
his receipt of the journal entry the treasurer shall refuse to allow a discount
on the dealer's purchases of cigarette tax stamps until the period of
suspension has expired. (D) (1) A dealer notified of
discount suspension under this rule may, within ten days after receipt of the
notice of suspension, protest the suspension to the tax commissioner. The
protest must be filed personally or by certified mail and must specify the
basis of the protest. (2) In the protest, the
dealer may request a personal appearance hearing. If such a hearing is
requested, it shall be held in Columbus within thirty days of the filing of the
protest. The hearing may be postponed by the commissioner for up to fifteen
days if necessary. The commissioner shall give the dealer reasonable notice of
the date and time for the hearing by mailing the notice of hearing by certified
mail to the last known business address of the dealer. At the hearing, the
dealer may present any evidence to show he was not in violation of section
1333.12 of the Revised Code or any other information relevant to the proposed
suspension. No transcript or stenographic record of the hearing will be
made. (3) If no hearing is
requested, the commissioner shall consider any information presented with the
protest filed by the dealer. (4) The commissioner
shall issue a journal entry setting forth the final determination on the
protest and suspension and shall deliver the journal entry to the dealer
personally or by certified mail. The final determination of the commissioner
may be appealed to the board of tax appeals pursuant to section 5717.02 of the
Revised Code. (E) The first suspension of any
dealer's discount shall be for a period not to exceed sixty days. Any
subsequent suspension shall be for a period not to exceed one
year. (F) For purposes of this rule, selling
below the presumptive cost to the wholesaler as published by the department of
taxation constitutes sufficient cause to issue a notice of suspension of the
discount. (G) For any violation of section 1333.12
of the Revised Code, the commissioner may elect to pursue either the suspension
of discount as provided by this rule or the suspension or revocation of the
dealer's license as provided in section 1333.21 of the Revised
Code.
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Rule 5703-15-20 | Licensing cigarette manufacturers and importers and registration of other tobacco products manufacturers, importers, and brokers.
Effective:
August 17, 2019
(A) (1) Cigarette
manufacturers and cigarette importers will be required to make and deliver an
application to the tax commissioner, which states the name of the applicant,
the nature of the applicant's business, and any other information
required by the commissioner. Any license issued under such application will be
valid for a period of one year commencing on the fourth Monday of
May. (2) All cigarette
manufacturers and importers that apply for a license under paragraph (A) of
this rule may be required to provide documentation satisfactory to the
commissioner that their products are legal for sale. Manufacturers whose
cigarette brands are listed on the attorney general's web site under
section 1346.05 of the Revised Code will be presumed to have met this
requirement. Any cigarette manufacturer or importer shipping cigarette brands
not listed on the attorney general's web site may be required to provide
documentation showing that the cigarettes are legal for sale into another state
and that such cigarettes will only be shipped to cigarette wholesalers licensed
to do business in such other state. (B) (1) Unless the
commissioner grants an alternative filing frequency, all cigarette
manufacturers and cigarette importers are required to file reports with the
commissioner by the end of each month. This report shall set forth the brands
and quantity of all cigarettes shipped into this state, including the quantity
of all brands of cigarettes not manufactured by signatories to the "Master
Settlement Agreement," that were shipped into this state during the
preceding month. Additionally, the report shall detail the recipient's
name and address, the invoice numbers, invoice dates, and any other information
the commissioner prescribes. (2) Failure to file the
report required under section 5743.072 of the Revised Code and described in
paragraph (B)(1) of this rule shall be grounds for revocation of the license
authorizing such manufacturer or importer to send cigarettes into this state.
The commissioner shall send, by certified mail or personal delivery, a notice
of the intent to revoke such manufacturer's or importer's license.
In the event such manufacturer or importer contests the commissioner's
determination, such person must, within ten days of the receipt of this notice,
petition the commissioner on such finding. The commissioner shall timely
provide such person with a hearing on the matter in accordance with Chapter
119. of the Revised Code and will issue a final determination on the revocation
of such license. Upon any such revocation, the commissioner shall immediately
notify the attorney general to take necessary actions, including those
prescribed under section 1346.05 of the Revised Code. (C) (1) Section 5743.66 of
the Revised Code requires all manufacturers and importers of other tobacco
products to register with the commissioner prior to selling or distributing
other tobacco products in this state. All manufacturers and importers of other
tobacco products will be required to make and deliver an application to the
commissioner that states the name of the applicant, the nature of the
applicant's business, and any other information required by the
commissioner. Such manufacturer or importer must register by the first day of
February of each year. Any registration issued under such application will be
valid for a period of one year commencing on the first day of
February. (2) Unless the
commissioner grants an alternative filing frequency, all registered
manufacturers and importers of other tobacco products shall file a report with
the commissioner by the end of each month. This report shall be on a form and
in a manner prescribed by the commissioner and shall detail all sales of
roll-your-own tobacco by brand and quantity; all sales of other tobacco
products to distributors located in this state for the prior month; a current
list of prices; invoice numbers; invoice dates; invoice amounts; and any other
information the commissioner prescribes. (3) All manufacturers and
importers of roll-your-own tobacco that register under paragraph (C) of this
rule may be required to provide documentation satisfactory to the commissioner
that their products are legal for sale. Manufacturers whose roll-your-own
brands are listed on the attorney general's web site under section
1346.05 of the Revised Code will be presumed to have met this requirement. Any
manufacturer or importer shipping roll-your-own tobacco brands not listed on
the attorney general's web site may be required to provide documentation
showing that the roll-your-own tobacco is legal for sale into another state and
that such roll-your-own tobacco will only be shipped to distributors licensed
to do business in such other state. (4) Failure to file the
report required under section 5743.66 of the Revised Code and described in
paragraph (C)(3) of this rule shall be grounds for revocation of the
registration authorizing such manufacturer or importer to send other tobacco
products into this state. The commissioner shall send, by certified mail or
personal delivery, a notice of the intent to revoke such manufacturer's
or importer's registration. In the event such manufacturer or importer
contests the commissioner's determination, such person must, within ten
days of the receipt of this notice, petition the commissioner on such finding.
The commissioner shall timely provide such person with a hearing on the matter
in accordance with Chapter 119. of the Revised Code and will issue a final
determination on the revocation of such registration. Upon any such revocation,
the commissioner shall immediately notify the attorney general to take
necessary actions, including those prescribed under section 1346.05 of the
Revised Code. (D) Nothing in this rule shall hinder the
attorney general from removing from the list issued under section 1346.05 of
the Revised Code any manufacturer that is not in compliance with the reporting
requirement or any other rule promulgated by the commissioner under these
provisions. (E) (1) Except as provided in
section 5743.20 of the Revised Code, no cigarette wholesaler may purchase
cigarettes from anyone other than a licensed cigarette manufacturer or
importer. (2) The list of licensed
cigarette manufacturers and importers is public information pursuant to section
5743.20 of the Revised Code. (3) Except as provided in
section 5743.20 of the Revised Code, no distributor of other tobacco products
shall purchase other tobacco products from anyone other than a registered
manufacturer or importer of other tobacco products. (4) Any cigarettes held
for sale or distribution in violation of this rule are subject to confiscation
under section 5743.08 of the Revised Code, and any other tobacco products held
for sale or distribution in violation of this rule are subject to confiscation
under section 5743.55 of the Revised Code. Such confiscation is in addition to
any penalties available under section 5743.99 of the Revised Code or any other
applicable provision of law.
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Rule 5703-15-21 | Sale of other tobacco products between licensed other tobacco product distributors.
(A) (1) As used in this rule,
"sale" has the same meaning as in division (D) of section 5743.01 of
the Revised Code and includes delivery or other distribution. (2) All persons dealing
in sales of other tobacco products or vapor products, including persons dealing
in sales of previously taxed other tobacco products or vapor products
(secondary distributor), other than persons dealing exclusively in sales of
previously taxed other tobacco products or vapor products to ultimate
consumers, must be licensed under section 5743.61 of the Revised
Code. (B) (1) Retail dealers must
purchase other tobacco products or vapor products only from licensed other
tobacco products or vapor products distributors and cannot purchase from
unlicensed distributors or other retailers. (2) Licensed other
tobacco products or vapor products distributors selling to retailers must use
the account number assigned by the tax commissioner pursuant to section 5743.54
of the Revised Code on all transactions of other tobacco products or vapor
products and may not use another licensed distributor's license number,
even though that other distributor paid the tax. (C) (1) Unless the
out-of-state supplier of other tobacco products or vapor products provides an
invoice stating that the tax imposed by section 5743.51 of the Revised Code has
been paid along with such supplier's assigned account number as required
by section 5743.54 of the Revised Code, the first receiver of untaxed other
tobacco products or vapor products in this state is liable for the tax imposed
under section 5743.51 of the Revised Code. (2) Unless the
out-of-state supplier of untaxed other tobacco products or of vapor products is
a registered manufacturer or importer of other tobacco products or vapor
products under section 5743.66 of the Revised Code, such supplier may not ship
untaxed other tobacco products or vapor products after July 1, 2020, into this
state without an authorization from the commissioner. The commissioner may
authorize repeated transactions of such shipments for a specified period of
time. (3) The request must be
made on a form and in a manner prescribed by the commissioner for such purpose
and must contain the brands, quantity, date of shipment, method of shipment,
and supplier, as well as any other information required by the commissioner. If
such shipment involves roll-your-own tobacco not contained on the directory
provided for in section 1346.05 of the Revised Code, documentation may be
required that such roll-your-own tobacco is legal for sale in another
state. (4) Approved requests
will be sent to both the supplier and receiving distributor and must be carried
in the vehicle transporting such other tobacco products or vapor products. The
receiving distributor must, within seventy-two hours excluding weekends and
holidays, notify the commissioner if the quantities received do not correspond
with the quantities contained on the commissioner's authorization form.
Absent notification to the commissioner, the receiving distributor will be
presumed to have received the quantity approved for shipment along with the
resulting tax liability. (5) Shipments of untaxed
other tobacco products or vapor products between distributors in this state are
prohibited. (6) Shipments of other
tobacco products or vapor products on which the tax is paid are permitted
between licensed other tobacco products or vapor products distributors,
provided that the distributor selling such products purchases the products from
a registered manufacturer or importer. (7) The commissioner
reserves the right to verify, upon request, that the supplier is the first
purchaser from an other tobacco products or vapor products manufacturer or
importer. (8) Sales invoices made
by licensed distributors of other tobacco products or vapor products received
from another licensed distributor must contain the license number issued to the
distributor receiving the products from such other distributor. (D) All licensed distributors of other
tobacco products or vapor products are required to file monthly reports on a
form and in a manner prescribed by the commissioner detailing the invoice
number, the invoice date, the price, the volume and any other information
prescribed by the commissioner. Alternative filing frequencies may be
established if the commissioner determines that monthly filing is not
warranted. (E) (1) Both the supplying
distributor and receiving distributor are required to file reports of shipments
made and received. These reports are in addition to any tax returns required to
be filed under section 5743.52 of the Revised Code. (2) Records of all
licensed distributors must be made available to the commissioner, upon request,
including purchases of both taxed and untaxed products, and any other
information the commissioner deems necessary to verify the
transaction. (F) Whoever violates any provision of
this rule is subject to having its products confiscated under section 5743.55
of the Revised Code. Such confiscation is in addition to the penalties
available under sections 1346.09, 1346.10, and 5743.99 of the Revised Code or
any other applicable provision of law.
Last updated July 2, 2021 at 3:00 PM
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Rule 5703-15-22 | Sale of unstamped cigarettes between licensed cigarette wholesalers.
Effective:
August 17, 2019
(A) (1) Shipments of unstamped cigarettes between licensed cigarette
wholesalers located in this state require the authorization of the tax
commissioner. Such authorization shall be on a form prescribed by the
commissioner for such purpose. Absent special circumstances, such authorization
will only be given for shipments between two licensed cigarette
wholesalers. (2) Absent special circumstances, the licensed wholesaler selling
the cigarettes must have purchased the cigarettes from either a licensed
cigarette manufacturer or a licensed cigarette importer. (3) The request to ship unstamped cigarettes must be made on a
form and in a manner prescribed by the commissioner for such purpose and must
contain the brands, quantity, date of shipment, method of shipment, and
supplier of the cigarettes, as well as any other information required by the
commissioner. If such shipment involves cigarettes not contained on the
directory provided for in section 1346.05 of the Revised Code, documentation
may be required that such cigarettes are legal for sale in another
state. (4) Approved requests will be sent to both the supplying and
receiving cigarette wholesalers and must be carried in the vehicle actually
transporting such cigarettes. The receiving wholesaler must, within seventy-two
hours excluding weekends and holidays, notify the commissioner if the
quantities received do not correspond with the quantities contained on the
commissioner's authorization form. Absent notification to the
commissioner, the receiving wholesaler will be presumed to have received the
quantity approved for shipment along with the resulting tax
liability. (5) Both the supplying wholesaler and receiving wholesaler are
required to file monthly reports of shipments made and received. (6) The commissioner reserves the right to request documentation
verifying that any shipment across state lines of unstamped cigarettes between
wholesalers has received approval from any other state involved. (B) The commissioner reserves the right to verify, upon request,
that the supplying wholesaler is the first purchaser from a cigarette
manufacturer or importer. (C) Shipments through this state (i.e., not originating and/or
terminating in this state) are allowed without an authorization from the
commissioner, provided the shipment is made using a common carrier accompanied
by a proper bill of lading or invoice that states the quantity, source, and
destination of the cigarettes. (D) Nothing in this rule permits a non-stamping cigarette
wholesaler or retailer from purchasing cigarettes from a manufacturer or
importer. (E) Whoever violates any provision of this rule is subject to
having its cigarettes confiscated under section 5743.08 of the Revised Code.
Such confiscation is in addition to any penalties under sections 1346.09,
1346.10, and 5743.99 of the Revised Code, or any other applicable provision of
law.
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Rule 5703-15-23 | Cigarette, other tobacco products taxpayers and master settlement agreement filers must file and pay electronically.
(A) Except as provided in paragraph (B)
of this rule, each person required to file a cigarette, other tobacco products
and vapor products tax return or master settlement agreement return or report
shall file such return or report and remit any payment of the tax liability as
follows: (1) The returns and
reports shall be filed electronically by using the Ohio business gateway as
defined in Chapter 718. of the Revised Code or by any other electronic filing
and payment system established by the department of taxation. (2) All payments shall be
made electronically by using the Ohio business gateway, in the manner
prescribed by rules adopted by the treasurer of state under section 113.061 of
the Revised Code or through another electronic filing and payment system
established by the department of taxation. (B) (1) Any person may apply
to the tax commissioner to be excused from the requirement to file and pay
electronically under paragraph (A) of this rule. If a form is prescribed by the
commissioner for such purpose, which shall be posted on the department of
taxation's web site, the person shall complete such form. (2) The commissioner will
notify the person in writing of the commissioner's decision. Unless an
earlier date is specified in the notice, the excuse shall continue to apply
until revoked in writing by the commissioner. The denial or revocation of an
excuse under this paragraph is not a final determination of the commissioner
and is not subject to further appeal. (C) A person must file cigarette and
other tobacco products and vapor products tax returns and master settlement
agreement reports and make any payments electronically beginning with returns,
reports and payments due on or after January 1, 2019. (D) Nothing in this rule affects any
person's obligation to file all returns and reports or pay all amounts
due in a timely manner in accordance with Chapter 5743. of the Revised
Code.
Last updated September 6, 2024 at 9:03 AM
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