Ohio Code 5743.63 – Excise tax on storage, use or other consumption of tobacco or vapor products
(A) To provide revenue for the general revenue fund of the state, an excise tax is hereby levied on the storage, use, or other consumption of tobacco products or vapor products at one of the following rates:
Terms Used In Ohio Code 5743.63
- 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
- Maximum tax amount: means fifty cents plus the tax adjustment factor computed under this division. 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
- 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
- Seller: means any person located outside this state engaged in the business of selling tobacco products or vapor products to consumers for storage, use, or other consumption in this state. 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
- 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 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
(1) For tobacco products other than little cigars or premium cigars, seventeen per cent of the wholesale price of the tobacco product.
(2) For little cigars, thirty-seven per cent of the wholesale price of the little cigars.
(3) For premium cigars, the lesser of seventeen per cent of the wholesale price of the premium cigars or the maximum tax amount per each premium cigar.
(4) For vapor products, one cent multiplied by the vapor volume of the vapor products.
The tax levied under division (A) of this section is imposed only if the tax has not been paid by the seller as provided in section 5743.62 of the Revised Code, or by the distributor or vapor distributor as provided in section 5743.51 of the Revised Code.
(B) Each person subject to the tax levied by this section, on or before the twenty-third day of each month, shall file with the tax commissioner a return for the preceding month showing any information the commissioner finds necessary for the proper administration of sections 5743.51 to 5743.66 of the Revised Code, together with remittance of the tax due, payable to the treasurer of state. The return and payment of the tax required by this section shall be filed in such a manner that it is received by the commissioner on or before the twenty-third day of the month following the reporting period.
(C) The tax commissioner shall immediately forward to the treasurer of state all money received from the tax levied by this section, and the treasurer shall credit the amount to the general revenue fund.
Last updated October 16, 2023 at 11:59 AM