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