Tax Rules: Final: 5703-15
5703-15-22 Sale of unstamped cigarettes between
licensed cigarette wholesalers.
(A)(1) Shipments of unstamped cigarettes between licensed
cigarette wholesalers located in this state require the
authorization of the tax commissioner. Such authorization
shall be on a form prescribed by the commissioner for such
purpose. Absent special circumstances, such authorization
will only be given for shipments between two licensed
(2) Absent special circumstances, the licensed wholesaler
selling the cigarettes must have purchased the cigarettes
from either a licensed cigarette manufacturer or a licensed
(3) The request to ship unstamped cigarettes must be made on
a form and in a manner prescribed by the commissioner for
such purpose and must contain the brands, quantity, date of
shipment, method of shipment, and supplier of the cigarettes,
as well as any other information required by the
commissioner. If such shipment involves cigarettes not
contained on the directory provided for in section 1346.05 of
the Revised Code, documentation may be required that such
cigarettes are legal for sale in another state.
(4) Approved requests will be sent to both the supplying and
receiving cigarette wholesalers and must be carried in the
vehicle actually transporting such cigarettes. The receiving
wholesaler must, within seventy-two (72) hours excluding
weekends and holidays, notify the commissioner if the
quantities received do not correspond with the quantities
contained on the commissioner’s authorization form. Absent
notification to the commissioner, the receiving wholesaler
will be presumed to have received the quantity approved for
shipment along with the resulting tax liability.
(5) Both the supplying wholesaler and receiving wholesaler
are required to file monthly reports of shipments made and
(6) The commissioner reserves the right to request
documentation verifying that any shipment across state lines
of unstamped cigarettes between wholesalers has received
approval from any other state involved.
(B) The commissioner reserves the right to verify, upon
request, that the supplying wholesaler is the first purchaser
from a cigarette manufacturer or importer.
(C) Shipments through this state (i.e., not originating
and/or terminating in this state) are allowed without an
authorization from the commissioner, provided the shipment is
made using a common carrier accompanied by a proper bill of
lading or invoice that states the quantity, source, and
destination of the cigarettes.
(D) Nothing in this rule permits a non-stamping cigarette
wholesaler or retailer from purchasing cigarettes from a
manufacturer or importer.
(E) Whoever violates any provision of this rule is subject to
having its cigarettes confiscated under section 5743.08 of
the Revised Code. Such confiscation is in addition to any
penalties under sections 1346.09, 1346.10, and 5743.99 of the
Revised Code, or any other applicable provision of law.
Promulgated under: 5703.14
Authorized by: 5703.05, 5743.20
Prior effective dates: 03-05-06