Legal Resources - Tax Rules

Tax Rules: Final: 5703-15

5703-15-5 Discount on sales of tax stamps and meter impressions

The discount on sales of cigarette tax stamps and meter impressions to licensed wholesale dealers shall be one and eight-tenths per cent of the tax value thereof, irrespective of the amount of such sales.

Effective: 3-21-02

Promulgated under: 5703.14

Authorized by: 5703.05

Amplifies: 5743.05

Prior effective dates: 1-1-72, 10-18-82, 10-25-87, 5-1-92, 12-14-01