us-oh/regs
Ohio Admin. Code § 5703-15-09
Tax rate on long cigarettes capable of being cut into parts
Official textcodes.ohio.govlast amended
In case cigarettes or the packages containing them are perforated so that each cigarette may be conveniently cut into two or more parts so as to make two or more cigarettes, the number of cigarettes in such packages for the purpose of taxation shall be the number as though they were cut.
Last updated November 19, 2025 at 11:55 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…