5703-15-03 Use of stamp applying machines or other devices.

Any machine designed to affix heat applied decalcomania stamps, or any other device, as approved by the tax commissioner may be used in lieu of hand application of heat applied decalcomania stamps to evidence payment of the taxes levied in sections 5743.02, 5743.021 , 5743.024and 5743.026 of the Revised Code.

The commissioner may prescribe which one of the above stated types of equipment may be used by any wholesale cigarette dealer.

Effective: 5/15/2015
Five Year Review (FYR) Dates: 02/23/2015 and 05/15/2020
Promulgated Under: 5703.14
Statutory Authority: 5703.14, 5703.05
Rule Amplifies: 5703.05, 5743.04
Prior Effective Dates: 5-13-65, 1-20-91, 9-17-04