Legal Resources - Tax Rules

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