Section 5743.60 | Distribution of tobacco or vapor products with intent to avoid payment of tax.
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Effective:
July 18, 2019
Legislation:
House Bill 166 - 133rd General Assembly
No person shall prepare for shipment, ship, transport, deliver, prepare for distribution, or distribute tobacco products or vapor products, or otherwise engage or participate in the business of distributing tobacco products or vapor products, with the intent to avoid payment of the tax levied by section 5743.51, 5743.62, or 5743.63 of the Revised Code, when the wholesale price of the tobacco products exceeds three hundred dollars, or when the vapor volume of the vapor products exceeds five hundred milliliters or five hundred grams, as applicable, during any twelve-month period.
Available Versions of this Section
- February 1, 1993 – House Bill 904 - 119th General Assembly [ View February 1, 1993 Version ]
- July 18, 2019 – Amended by House Bill 166 - 133rd General Assembly [ View July 18, 2019 Version ]
- April 3, 2023 – Amended by Senate Bill 164 - 134th General Assembly [ View April 3, 2023 Version ]
- October 3, 2023 – Amended by House Bill 33 - 135th General Assembly [ View October 3, 2023 Version ]