Ohio § 5743.03

§ 5743.03.

(A) Except as provided in section 5743.04 of the Revised Code , the taxes imposed under sections 5743.02 , 5743.021 , 5743.024 , and 5743.026 of the Revised Code shall be paid by the purchase of tax stamps.  A tax stamp shall be affixed to each package of an aggregate denomination not less

than the amount of the tax upon the contents thereof.  The tax stamp, so affixed, shall be prima-facie evidence of payment of the tax. Except as is provided in the rules prescribed by the tax commissioner under authority

of sections 5743.01 to 5743.20 of the Revised Code , and unless tax stamps have been previously affixed, they shall be so affixed by

each wholesale dealer, and canceled by writing or stamping across the face thereof

the number assigned to such wholesale dealer by the tax commissioner for that purpose,

prior to the delivery of any cigarettes to any person in this state, or in the case

of a tax levied pursuant to section 5743.021 , 5743.024 , or 5743.026 of the Revised Code , prior to the delivery of cigarettes to any person in the county in which the tax

is levied. (B) Except as provided in the rules prescribed by the commissioner under authority of sections 5743.01 to 5743.20 of the Revised Code , each retail dealer, within twenty-four hours after the receipt of any cigarettes

at the retail dealer's place of business, shall inspect the cigarettes to ensure that

tax stamps are affixed.  The inspection shall be completed before the cigarettes are delivered to any person

in this state, or, in the case of a tax levied pursuant to section 5743.021 , 5743.024 , or 5743.026 of the Revised Code , before the cigarettes are delivered to any person in the county in which the tax

is levied. (C) Whenever any cigarettes are found in the place of business of any retail dealer without

proper tax stamps affixed thereto and canceled, it is presumed that such cigarettes

are kept therein in violation of sections 5743.01 to 5743.20 of the Revised Code . (D) Each wholesale dealer who purchases cigarettes without proper tax stamps affixed

thereto shall, on or before the last day of each month, make and file a return for

the preceding calendar month, on such form as is prescribed by the tax commissioner,

showing the dealer's entire purchases and sales of cigarettes and stamps for such

month and accurate inventories as of the beginning and end of each month of cigarettes,

stamped or unstamped;  cigarette tax stamps affixed or unaffixed;  and such other

information as the commissioner finds necessary to the proper administration of sections 5743.01 to 5743.20 of the Revised Code .  The commissioner may extend the time for making and filing returns and may remit

all or any part of amounts of penalties that may become due under sections 5743.01 to 5743.20 of the Revised Code .  The wholesale dealer shall deliver the return together with a remittance of the

tax deficiency reported thereon to the commissioner. (E) Any wholesale dealer who fails to file a return under this section and the rules

of the commissioner, other than a report required pursuant to division (F) of this

section, may be required, for each day the dealer so fails, to forfeit and pay into

the state treasury the sum of one dollar as revenue arising from the tax imposed by sections 5743.01 to 5743.20 of the Revised Code and such sum may be collected by assessment in the manner provided in section 5743.081 of the Revised Code .  If the commissioner finds it necessary in order to insure the payment of the tax

imposed by sections 5743.01 to 5743.20 of the Revised Code , the commissioner may require returns and payments to be made other than monthly.  The returns shall be signed by the wholesale dealer or an authorized agent thereof. (F) Except as otherwise provided in this division, each person required to file a tax

return under section 5743.03 , 5743.52 , or 5743.62 of the Revised Code shall report to the commissioner the quantity of all cigarettes and roll-your-own

cigarette tobacco sold in Ohio for each brand not covered by the tobacco master settlement

agreement for which the person is liable for the taxes levied under section 5743.02 , 5743.51 , or 5743.62 of the Revised Code .  A vapor distributor licensed to engage solely in the distribution of vapor products

under section 5743.61 of the Revised Code is not required to file the report. As used in this division, “tobacco master settlement agreement” has the same meaning

as in section 183.01 of the Revised Code . (G) The report required by division (F) of this section shall be made on a form prescribed

by the commissioner and shall be filed not later than the last day of each month for

the previous month, except that if the commissioner determines that the quantity reported

by a person does not warrant monthly reporting, the commissioner may authorize reporting

at less frequent intervals.  The commissioner may assess a penalty of not more than two hundred fifty dollars

for each month or portion thereof that a person fails to timely file a required report,

and such sum may be collected by assessment in the manner provided in section 5743.081 of the Revised Code .  All money collected under this division shall be considered as revenue arising from

the taxes imposed by sections 5743.01 to 5743.20 of the Revised Code . (H) The commissioner may sell tax stamps only to a licensed wholesale dealer, except

as otherwise authorized by the commissioner.  The commissioner may charge the costs associated with the shipment of tax stamps

to the licensed wholesale dealer.  Amounts collected from such charges shall be credited to the cigarette tax enforcement

fund created under section 5743.15 of the Revised Code .