Skip to main content
Home Button Home Button Home Button
The Legislative Service Commission staff updates the Revised Code on an ongoing basis, as it completes its act review of enacted legislation. Updates may be slower during some times of the year, depending on the volume of enacted legislation.

Section 5743.621 | [Repealed effective 10/3/2023 by H.B. 33, 135th General Assembly] County vapor product seller tax.

Ohio Revised Code
/
Title 57 Taxation
/
Chapter 5743 Cigarette Tax
 
You are viewing a past version of this section that is no longer in effect View Current Version
Effective:
April 3, 2023
Legislation:
Senate Bill 164 - 134th General Assembly
PDF:
Download Authenticated PDF
 

For the same purposes for which it levies a tax under section 5743.511 of the Revised Code, the board of county commissioners of a county that has within its territorial boundaries a qualifying regional arts and cultural district and that levies a tax under that section, by resolution adopted by a majority of the board, shall levy a tax at the same rate on the sellers of vapor products whenever the vapor product is delivered to a consumer in the county in which that tax is levied for the storage, use, or other consumption of such product. The tax shall take effect on the date that the tax levied under section 5743.511 of the Revised Code takes effect, and shall remain in effect as long as the tax levied under that section remains in effect. The tax imposed by this section applies only to sellers having substantial nexus with this state, as defined in section 5741.01 of the Revised Code.

Last updated August 6, 2025 at 10:11 AM

Available Versions of this Section