Ohio Code 5743.072 – Monthly report by persons shipping cigarettes
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Each manufacturer and each importer shipping cigarettes into or within this state shall file a monthly report with the tax commissioner in accordance with rules adopted by the tax commissioner under Chapter 119 of the Revised Code.
Terms Used In Ohio Code 5743.072
- Cigarettes: includes any roll for smoking made wholly or in part of tobacco, irrespective of size or shape, and whether or not such tobacco is flavored, adulterated, or mixed with any other ingredient, the wrapper or cover of which is made of paper, reconstituted cigarette tobacco, homogenized cigarette tobacco, cigarette tobacco sheet, or any similar materials other than cigar tobacco. See Ohio Code 5743.01
- Importer: means any person that is authorized, under a valid permit issued under Section 5713 of the Internal Revenue Code, to import finished cigarettes into the United States, either directly or indirectly. See Ohio Code 5743.01
- Manufacturer: means any person who manufactures and sells cigarettes, tobacco products, or vapor products. See Ohio Code 5743.01
- state: means the state of Ohio. See Ohio Code 1.59