Ohio Code 5743.64 – Consent to transport tobacco or vapor products within state required
No person shall transport within this state tobacco products that have a wholesale value in excess of three hundred dollars, or vapor products with a vapor volume in excess of five hundred milliliters or five hundred grams, as applicable, unless the person has obtained consent to transport the tobacco products or vapor products from the tax commissioner prior to transportation. The consent is not required if the applicable tax levied under section 5743.51, 5743.62, or 5743.63 of the Revised Code has been paid or will be paid by the distributor, vapor distributor, or seller. Application for the consent shall be in the form prescribed by the commissioner.
Terms Used In Ohio Code 5743.64
- 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
- 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
- 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
- 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
Every person transporting tobacco products or vapor products with the department’s consent shall have the consent with the person while transporting or possessing the tobacco products or vapor products within this state and shall produce the consent upon request of any law enforcement officer or authorized agent of the tax commissioner.
Any person transporting tobacco products or vapor products without the consent required by this section shall be subject to the provisions of sections 5743.51 to 5743.66 of the Revised Code, including the tax imposed by section 5743.51, 5743.62, or 5743.63 of the Revised Code.
Last updated September 15, 2023 at 4:24 PM