Legal Resources - Tax Rules

Tax Rules: Final: 5703-15

5703-15-13 Monthly reports of cigarettes shipped by wholesale cigarette dealers.

(A)(1) As used in this rule:

(a) "Unstamped cigarettes" means packages of cigarettes that do not bear an Ohio cigarette tax stamp or meter impression.

(b) "Sale" has the same meaning as in division (D) of section 5743.01 of the Revised Code and includes delivery or other distribution.

(2) Each licensed wholesale cigarette dealer shall submit to the tax commissioner cigarette sales reports on or before the last day of each month. Such reports shall cover the sale of both stamped and unstamped cigarettes during the preceding month to points outside of Ohio to other cigarette wholesale dealers, and sales made to an agency of the federal government. The reports shall be filed on a form and in a manner prescribed by the commissioner. The reports shall be filed with the monthly report that is required by rule 5703-15-14 of the Administrative Code.

(B) Whenever a licensed wholesale cigarette dealer is required to file an inventory return pursuant to rule 5703-15-16 of the Administrative Code, the dealer shall also file cigarette sales reports, in substance the same as those required by paragraph (A) of this rule, reporting the sale of cigarettes during the period from the first day of the month through the day upon which the inventory was conducted. The reports shall be filed on or before the thirtieth day after the date of the inventory and shall be submitted with the reports required by paragraph (B) of rule 5703-15-14 of the Administrative Code.

(C) When reports have been filed pursuant to paragraph (B) of this rule, the next cigarette sales reports due pursuant to paragraph (A) of this rule shall include the sale of cigarettes during the period from the day after the inventory to the end of the month.

Effective: 10-11-07

Promulgated under: 5703.14

Authorized by: 5703.05

Amplifies: 5703.14, 5743.01, 5743.03

Prior effective dates: 5-22-47, 11-25-83, 9-17-04