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