us-oh/stat
Ohio Rev. Code § 5743.60
Distribution of tobacco or vapor products with intent to avoid payment of tax
No person shall prepare for shipment, ship, transport, deliver, prepare for distribution, or distribute tobacco products or vapor products, or otherwise engage or participate in the business of distributing tobacco products or vapor products, with the intent to avoid payment of the tax levied by section 5743.51, 5743.511, 5743.62, 5743.621, 5743.63, or 5743.631 of the Revised Code, when the wholesale price of the tobacco products or, in the case of a tax levied under section 5743.511, 5743.621, or 5743.631 of the Revised Code, the vapor products exceeds three hundred dollars, or when the vapor volume of the vapor products exceeds five hundred milliliters or five hundred grams, as applicable, during any twelve-month period.
Last updated July 17, 2025 at 12:58 PM
Source: view the official text
In this chapter (40 sections)
- 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…
- 5743.61 · License required for distribution of tobacco or vapor…
- 5743.62 · Excise tax on seller of tobacco or vapor products to consumer
- 5743.63 · Excise tax on storage, use or other consumption of tobacco or…
- 5743.64 · Consent to transport tobacco or vapor products within state…
- 5743.65 · Failure of seller or consumer to file return or pay tax
- 5743.66 · Manufacturer or importer of tobacco or vapor products to…
- 5743.071 · Wholesale and retail dealers to maintain records
- 5743.71 · Consent for consumer shipment of cigarettes not reasonably…
- 5743.072 · Monthly report by persons shipping cigarettes
- 5743.081 · Assessments for failure to file return
- 5743.082 · Jeopardy assessments
- 5743.99 · Penalty
- 5743.111 · Possessing cigarettes not bearing stamps
- 5743.112 · Trafficking in cigarettes with intent to avoid payment of tax
- 5743.321 · Regional arts and cultural district cigarette use tax
- 5743.323 · County tax on use, consumption, or storage for consumption…
- 5743.324 · Resolution for convention facility authority tax
- 5743.511 · County tobacco and vapor products tax
- 5743.521 · County tobacco and vapor products floor tax