Ohio § 5743.621
Full text of Ohio Ohio Revised Code § 5743.621, with citation guidance and answers to common questions.
§ 5743.621.
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 levies a tax under that section
shall adopt a resolution levying a tax at the same rate on the sellers of tobacco
products or vapor products, as applicable, whenever the tobacco product or 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 . The tax levied under this section shall be in addition to the tax levied under section 5743.62 of the Revised Code .
Frequently Asked Questions About Ohio § 5743.621
What does Ohio Revised Code § 5743.621 cover?
Section 5743.621 is part of the Ohio Revised Code, the codified statutory law of Ohio. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Ohio § 5743.621?
A common citation format is "Ohio Revised Code § 5743.621" (Ohio). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Ohio law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Ohio official source linked on this page or consult a licensed Ohio attorney.
How does Ohio § 5743.621 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Ohio can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Ohio.