us-oh/regs
Ohio Admin. Code § 5703-15-12
Delivery of cigarettes for manufacturers' agents
Official textcodes.ohio.govlast amended
Prior to shipment or delivery of cigarettes to any person in Ohio for the use of any manufacturer's agent or representative, cigarette manufacturers shall notify the department of taxation in writing, in advance of the shipment or delivery, giving information as to the approximate date or dates, location or locations, brand and method of distribution, and provide a copy of the invoice covering such shipment or delivery.
Last updated April 15, 2024 at 8:26 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…