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This website publishes administrative rules on their effective dates, as designated by the adopting state agencies, colleges, and universities.

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

Ohio Administrative Code
/
5703
/
Chapter 5703-15 | Cigarette Tax
 
Effective:
September 21, 2020
Promulgated Under:
Other
PDF:
Download Authenticated PDF
 

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 October 28, 2025 at 2:53 PM

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