us-oh/regs
Ohio Admin. Code § 5703-15-03
Use of stamp applying machines or other devices
Official textcodes.ohio.govlast amended
Any machine designed to affix heat applied decalcomania stamps, or any other device, as approved by the tax commissioner, may be used in lieu of hand application of heat applied decalcomania stamps to evidence payment of the taxes levied in sections 5743.02, 5743.021, 5743.024 and 5743.026 of the Revised Code.
The commissioner may prescribe which of the stated types of equipment may be used by any wholesale cigarette dealer.
Last updated January 13, 2026 at 12:01 PM
Source: view the official text
In this chapter (20 sections)
- 5703-15-02 · Notice relative to license revocation proceeding
- 5703-15-03 · Use of stamp applying machines or other devices
- 5703-15-04 · Sales of stamps on credit
- 5703-15-05 · Discount on sales of tax stamps
- 5703-15-06 · Denial of discount in stamp purchases
- 5703-15-08 · Sales of packages of cigarettes for which tax indicia are…
- 5703-15-09 · Tax rate on long cigarettes capable of being cut into parts
- 5703-15-10 · Vending machines
- 5703-15-11 · Sales by railroad dining and club cars
- 5703-15-12 · Delivery of cigarettes for manufacturers' agents
- 5703-15-13 · Monthly reports of cigarettes shipped by wholesale…
- 5703-15-14 · Monthly reports by cigarette dealers receiving cigarettes…
- 5703-15-15 · Applications for refund on unsaleable cigarettes
- 5703-15-16 · Cigarette wholesaler inventories and inventory returns
- 5703-15-17 · Storage of unstamped cigaretes by dealer
- 5703-15-18 · Suspension of discount for selling cigarettes below cost
- 5703-15-20 · Licensing cigarette manufacturers and importers and…
- 5703-15-21 · Sale of other tobacco products between licensed other…
- 5703-15-22 · Sale of unstamped cigarettes between licensed cigarette…
- 5703-15-23 · Cigarette, other tobacco products, vapor products…