3739.12.
Exemption for out-of-state stamping or packaging
| (A) |
Nothing in
this chapter shall be construed to prohibit any person or entity from
manufacturing or selling cigarettes that do not meet the requirements specified
in this chapter if the cigarette's packaging is or will be stamped for sale in
another state or is packaged for sale outside of the United States, and that
person or entity has taken reasonable steps to ensure that those cigarettes
will not be sold or offered for sale to persons located in this state.
|
| (B) |
The requirements of sections
3739.02 to
3739.10 of the Revised Code shall
not prohibit a wholesale dealer or retail dealer of cigarettes from selling the
dealer's inventory of cigarettes in existence on or after the effective date of
this section if the dealer establishes both of the following:
| (1) |
That the state tax stamps were affixed to
the cigarettes prior to the effective date of this section; |
| (2) |
That the inventory that was purchased
prior to the effective date of this section is comparable in quantity to the
inventory purchased during the same period of the prior year.
|
|
| (C) |
Nothing in this
chapter shall be construed to prohibit the sale of cigarettes solely for the
purpose of consumer testing. For purposes of this division, "consumer testing"
means an assessment of cigarettes that is conducted by a manufacturer or under
the control and direction of a manufacturer for the purpose of evaluating
consumer acceptance of such cigarettes, utilizing only the quantity of
cigarettes that is reasonably necessary for such assessment. |
Cite as (Casemaker) R.C.
§ 3739.12
History. Effective Date: 2008 HB500
04-07-2009.