Terms Used In Ohio Code 5743.51

• Another: when used to designate the owner of property which is the subject of an offense, includes not only natural persons but also every other owner of property. See Ohio Code 1.02
• Distributor: means :

  (1) Any manufacturer who sells, barters, exchanges, or distributes tobacco products to a retail dealer in the state, except when selling to a retail dealer that has filed with the manufacturer a signed statement agreeing to pay and be liable for the tax imposed by section 5743. See Ohio Code 5743.01

• Manufacturer: means any person who manufactures and sells cigarettes, tobacco products, or vapor products. See Ohio Code 5743.01
• Maximum tax amount: means fifty cents plus the tax adjustment factor computed under this division. See Ohio Code 5743.01
• Premium cigar: means any roll for smoking, other than cigarettes and little cigars, that is made wholly or in part of tobacco and that has all of the following characteristics:

  (1) The binder and wrapper of the roll consist entirely of leaf tobacco. See Ohio Code 5743.01

• Retail dealer: includes :

  (1) In reference to dealers in cigarettes, every person other than a wholesale dealer engaged in the business of selling cigarettes in this state, regardless of whether the person is located in this state or elsewhere, and regardless of quantity, amount, or number of sales;

  (2) In reference to dealers in tobacco products, any person in this state engaged in the business of selling tobacco products to ultimate consumers in this state, regardless of quantity, amount, or number of sales;

  (3) In reference to dealers in vapor products, any person in this state engaged in the business of selling vapor products to ultimate consumers in this state, regardless of quantity, amount, or number of sales. See Ohio Code 5743.01

• Sale: includes exchange, barter, gift, offer for sale, and distribution, and includes transactions in interstate or foreign commerce. See Ohio Code 5743.01
• state: means the state of Ohio. See Ohio Code 1.59
• Vapor distributor: means any person that:

  (1) Sells vapor products to a retail dealer;

  (2) Is a retail dealer that receives vapor products with respect to which the tax imposed by this chapter has not or will not be paid by another person that is a vapor distributor;

  (3) Is a secondary manufacturer;

  (4) Is a wholesale dealer located in this state that receives vapor products from a manufacturer, or receives vapor products on which the tax imposed by this chapter has not been paid;

  (5) Is a wholesale dealer located outside this state that sells vapor products to a wholesale dealer in this state. See Ohio Code 5743.01

• Vapor product: means any liquid solution or other substance that (1) contains nicotine and (2) is depleted as it is used in an electronic smoking product. See Ohio Code 5743.01
• Vapor volume: means one of the following, as applicable:

  (1) If a vapor product is sold in liquid form, one-tenth of one milliliter of vapor product;

  (2) If the vapor product is sold in a nonliquid form, one-tenth of one gram of vapor product. See Ohio Code 5743.01

• Wholesale price: means the invoice price, including all federal excise taxes, at which the manufacturer of the tobacco product sells the tobacco product to unaffiliated distributors, excluding any discounts based on the method of payment of the invoice or on time of payment of the invoice. See Ohio Code 5743.01