Tax Rules: Final: 5703-15
5703-15-14 Monthly reports by cigarette dealers
receiving cigarettes in Ohio.
(A) Each licensed wholesale cigarette dealer that receives or
causes to be received in this state cigarettes shall, on or
before the last day of each month, file reports on a form and
in a manner prescribed by the tax commissioner. The reports
shall indicate the quantities of cigarettes received during
the preceding month, the person from whom the cigarettes were
purchased, and any other information requested by the
commissioner. Reports shall be filed by each dealer each
month whether or not cigarettes were actually received during
the preceding month.
(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 reports, in substance the same as the monthly reports
required by paragraph (A) of this rule, reporting the receipt
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.
(C) When a report has been filed pursuant to paragraph (B) of
this rule, the next monthly reports due pursuant to paragraph
(A) of this rule shall report the receipt of cigarettes
during the period from the day after the inventory to the end
of the month.
Promulgated under: 5703.14
Authority by: 5703.05
Amplifies: 5703.14, 5743.01, 5743.05
Prior effective dates: 5-1-69, 3-21-70, 1-25-83, 7-20-00