Tax Rules: Final: 5703-15
5703-15-12 - Delivery of cigarettes
for manufacturers' agents
Prior to the time of each and every shipment or delivery of
cigarettes to any person in Ohio for the use of any
manufacturer's agent or representative, a copy of the invoice
covering such shipment or delivery must be mailed directly to
the department of taxation by the manufacturer of such
cigarettes.
Cigarette manufacturers shall notify the department in
writing in advance of the shipment or delivery, giving
information as to the approximate date or dates, location or
locations, brand and method of distribution.
Effective: 9-17-04
Promulgated under: 5703.14
Prior effective dates: 7-26-39 as TX-33-13