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 sixty-two and one-half 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.
Cite as R.C. § 5743.32
History. Effective Date: 07-01-2002; 07-01-2005