Ohio Code 5743.31 – Cigarette use and storage tax definitions
Current as of: 2024 | Check for updates
|
Other versions
As used in sections 5743.31 to 5743.35, inclusive, of the Revised Code:
Terms Used In Ohio Code 5743.31
- 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
- Person: includes individuals, firms, partnerships, associations, joint-stock companies, corporations, combinations of individuals of any form, and the state and any of its political subdivisions. See Ohio Code 5743.01
- state: means the state of Ohio. See Ohio Code 1.59
- Storage: includes any keeping or retention of cigarettes, tobacco products, or vapor products for use or consumption in this state. See Ohio Code 5743.01
- Use: includes the exercise of any right or power incidental to the ownership of cigarettes, tobacco products, or vapor products. See Ohio Code 5743.01
(A) “Person” includes individuals, firms, partnerships, associations, joint stock companies, corporations, and combinations of individuals of whatever form.
(B) “Storage” includes any keeping or retention of cigarettes for use or consumption in this state.
(C) “Use” includes the exercise of any right or power incidental to the ownership of cigarettes.
(D) “Consumer” means any person who has title to, or possession of, cigarettes in storage, for use or other consumption in this state.