Legal Resources - Tax Rules

Tax Rules: Final: 5703-15

Final Tax Rules - Cigarette Tax

This web page is continuously updated by the Ohio Department of Taxation to provide a list of all rules under Ohio Administrative Code 5703. The posting of rules on this site is for informational purposes and is believed to be accurate. By posting rules on this site, neither the state of Ohio nor the Ohio Department of Taxation assumes any liability for any errors or omissions, or in any other respect. If you feel there is an error or have a question regarding a rule, please contact this Department's Office of Chief Counsel at (614) 466-6750.

Cigarette Tax

Rule No.


5703-15-02 Notice relative to license revocation proceeding.  last revised 7-16-64
5703-15-03 Use of imprinting meter devices, stamp applying machines, or other devices.  last revised 9-17-04
5703-15-04 Sales of stamps and meter impressions on credit.  last revised 9-17-04
5703-15-05 Discount on sales of tax stamps and meter impressions.  last revised 3-21-02
5703-15-06 Denial of discount in stamp purchases.  last revised 5-13-65
5703-15-07 Limiting sale of stamps to licensed dealers.  last revised 9-17-04
5703-15-08 Sales of packages of cigarettes for which tax indicia are not available.  last revised 11-17-55
5703-15-09 Tax rate on long cigarettes capable of being cut into parts.  last revised 7-26-39
5703-15-10 Vending machines.  last revised 7-26-39
5703-15-11 Sales by railroad dining and club cars.  last revised 7-26-39
5703-15-12 Delivery of cigarettes for manufacturers' agents.  last revised 9-17-04
5703-15-13 Monthly reports of cigarettes shipped by wholesale cigarette dealers.  last revised 10-11-07
5703-15-14 Monthly reports by cigarette dealers receiving cigarettes in Ohio.  last revised 10-11-07
5703-15-15 Applications for refund on unsaleable cigarettes.  last revised 9-17-04
5703-15-16 Cigarette wholesaler inventories and inventory returns.  last revised 9-17-04
5703-15-17 Storage of unstamped cigarettes by dealer.  last revised 1-18-85
5703-15-18 Suspension of discount for selling cigarettes below cost.  last revised 11-15-87
5703-15-20 Licensing cigarette manufacturers and importers and registration of other tobacco products manufacturers, importers, and brokers.  last revised 10-11-07
5703-15-21 Sale of other tobacco products between licensed other tobacco product distributors.  last revised 10-11-07
5703-15-22 Sale of unstamped cigarettes between licensed cigarette wholesalers.  last revised 10-11-07