Who pays the tax?
The distributor pays the tax. A distributor is:
- Any manufacturer who sells, barters, exchanges, or distributes tobacco products to a retail dealer in this state; or
- Any wholesaler located in this state who receives tobacco products from a manufacturer or who receives untaxed tobacco products; or
- Any wholesaler located outside this state who sells, barters, exchanges, or distributes tobacco products to a wholesale or retail dealer in this state; or
- Any retail dealer who receives tobacco products on which the tax has not or will not be paid by another distributor or manufacturer.
In the case of an out-of-state dealer who sells directly to a consumer in Ohio, the seller is the taxpayer. If a consumer receives other tobacco products on which the tax has not been paid, the consumer is liable for the tax.
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