5703-15-05 Discount on sales of tax stamps and meter impressions.

The discount on sales of cigarette tax stamps and meter impressions to licensed wholesale dealers shall be one and eight-tenths per cent of the tax value thereof, irrespective of the amount of such sales.

Cite as Ohio Admin. Code 5703-15-05

Eff 1-1-72; 10-18-82; 10-25-87; 5-1-92; 12-14-01 (Emer.); 3-13-02; 3-21-02
Rule promulgated under: RC 5703.14
Rule authorized by: RC 5703.05
Rule amplifies: RC 5743.05
R.C. 119.032 review dates: