Rule 5703-15-05 | Discount on sales of tax stamps.

• Effective: September 21, 2020
• Promulgated Under: Other

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

Last updated November 19, 2025 at 11:49 AM

Supplemental Information

Authorized By: 5703.05
Amplifies: 5743.03, 5743.031
Five Year Review Date: 10/28/2030
Prior Effective Dates: 1/1/1972, 10/18/1982, 10/25/1987, 5/1/1992, 12/14/2001 (Emer.), 3/13/2002 (Emer.), 3/21/2002, 11/23/2018