us-oh/regs
Ohio Admin. Code § 5703-15-05
Discount on sales of tax stamps
Official textcodes.ohio.govlast amended
The discount on sales of cigarette tax stamps to licensed wholesale dealers shall be one and eight-tenths per cent of the tax value thereof, irrespective of the amount of such sales.
Last updated November 19, 2025 at 11:49 AM
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…