us-oh/stat
Ohio Rev. Code § 5743.32
Excise tax on use, storage or consumption of cigarettes - use of revenue
Official textcodes.ohio.govlast amended
To provide revenue for the general revenue fund of the state, an excise tax is hereby levied on the use, consumption, or storage for consumption of cigarettes by consumers in this state at the rate of eighty mills on each cigarette. The tax shall not apply if the tax levied by section 5743.02 of the Revised Code has been paid.
The money received into the state treasury from the excise tax levied by this section shall be credited to the general revenue fund.
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In this chapter (40 sections)
- 5743.08 · Seizure and sale of cigarettes on which no tax has been paid
- 5743.09 · Issuance of warrant for collection of taxes - preferred claim
- 5743.10 · Cigarettes in possession must be stamped
- 5743.11 · Duty to affix stamp
- 5743.12 · Prohibition against making false entries
- 5743.13 · Prohibition against forging, altering or counterfeiting stamps
- 5743.14 · Prohibition against hindering inspection
- 5743.15 · Cigarette license required - application - cigarette tax…
- 5743.16 · Lists of licensees - supplemental lists - index
- 5743.17 · Revocation of license by court
- 5743.18 · Revocation of license by tax commissioner
- 5743.19 · Trafficking in cigarettes without license
- 5743.20 · Separate place of business - sale and purchase restricted to…
- 5743.021 · Regional arts and cultural district cigarette sales tax
- 5743.21 · Stamp not to affixed to certain packages - seizure and…
- 5743.024 · County cigarette sales tax - local excise tax administrative…
- 5743.025 · Return for county tax
- 5743.026 · Election on convention facility authority tax
- 5743.031 · Affixing of tax stamps - purchase and sale - shipping…
- 5743.31 · Cigarette use and storage tax definitions
- 5743.32 · Excise tax on use, storage or consumption of cigarettes - use…
- 5743.33 · Returns - remittance - consent to transport
- 5743.34 · Assessment on failure to pay use tax
- 5743.35 · Failure to make return or pay applicable taxes
- 5743.41 · Failure to post license or comply with law
- 5743.42 · Tobacco containing substances deleterious to health
- 5743.44 · Informant's share of tax or penalty - sales of forfeited…
- 5743.45 · Tax commissioner may delegate investigation powers
- 5743.46 · Department of taxation to cooperate with law enforcement…
- 5743.051 · Remitting payment for tax stamps by electronic funds transfer
- 5743.51 · Tax on tobacco and vapor products received by distributor or…
- 5743.52 · Filing monthly return with payment
- 5743.53 · Refunds - credits
- 5743.54 · Maintaining records
- 5743.55 · Tax evasion
- 5743.56 · Liability for tax
- 5743.57 · Corporation's liability for tax
- 5743.58 · Levy against and sale of property of delinquent
- 5743.59 · Retail dealer - prohibited acts
- 5743.60 · Distribution of tobacco or vapor products with intent to…