Legal Resources - Tax Rules

Tax Rules: Final: 5703-15

5703-15-3 - Use of imprinting meter devices, stamp applying machines, or other devices

Any imprinting meter device, 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, 5743.023, and 5743.024 of the Revised Code.

The commissioner may prescribe which one of the above stated types of equipment may be used by any wholesale cigarette dealer.

Authority to use such equipment in lieu of hand application of heat applied decalcomania stamps to evidence payment of tax may be obtained by any wholesale cigarette dealer upon application therefor in writing.

In the event any dealer authorized to use an approved imprinting meter device, machine designed to affix heat applied decalcomania stamps, or other device fails to maintain same in such workable condition as to produce completely legible evidence of tax payment on all packages of cigarettes, the authority to use such device will be immediately suspended or revoked upon the basis of any evidence of such failure.

Effective: 9-17-04

Promulgated under: 5703.14

Amplifies: 5743.04

Prior effective dates: 5-13-65, 1-20-91