Sec. 5743.51. (A) To provide revenue for the general
revenue | 8 |
fund of the state, an excise tax on tobacco products is
hereby | 9 |
levied at the rate of seventeenfifty-four per cent of the | 10 |
wholesale
price of the tobacco product received by a distributor | 11 |
or sold by
a manufacturer to a retail dealer located in this | 12 |
state. Each
distributor who brings tobacco products, or causes | 13 |
tobacco
products to be brought, into this state for distribution | 14 |
within
this state, or any out-of-state distributor who sells | 15 |
tobacco
products to wholesale or retail dealers located in this | 16 |
state for
resale by those wholesale or retail dealers is liable | 17 |
for the tax
imposed by this section. Only one sale of the same | 18 |
article shall
be used in computing the amount of the tax due. | 19 |
(B) The treasurer of state shall place to the credit of
the | 20 |
tax refund fund created by section 5703.052 of the Revised
Code, | 21 |
out of the receipts from the tax levied by this section,
amounts | 22 |
equal to the refunds certified by the tax commissioner
pursuant to | 23 |
section 5743.53 of the Revised Code. The treasurer shall credit | 24 |
forty per cent of the receipts from the tax
levied under this | 25 |
section to the tobacco use prevention fund
created in section | 26 |
3701.841 of the Revised Code. The balance of
the taxes
collected | 27 |
under this section shall be paid into the
general
revenue fund. | 28 |
Sec. 5743.62. (A) To provide revenue for the general
revenue | 39 |
fund of the state, an excise tax is hereby levied on the
seller of | 40 |
tobacco products in this state at the rate of seventeenfifty-four | 41 |
per cent of the wholesale price of the tobacco product whenever | 42 |
the tobacco product is delivered to a consumer in this state for | 43 |
the storage, use, or other consumption of such tobacco products. | 44 |
The tax imposed by this section applies only to sellers having | 45 |
nexus in this state, as defined in section 5741.01 of the Revised | 46 |
Code. | 47 |
(B) A seller of tobacco products who has nexus in this
state | 48 |
as defined in section 5741.01 of the Revised Code shall
register | 49 |
with the tax commissioner and supply any information
concerning
| 50 |
the seller's contacts with this state as may be
required by
the | 51 |
tax commissioner. A seller who does not have nexus in this
state | 52 |
may voluntarily register with the tax commissioner. A
seller who | 53 |
voluntarily registers with the tax commissioner is
entitled to
the | 54 |
same benefits and is subject to the same duties
and
requirements | 55 |
as a seller required to be registered with the
tax
commissioner | 56 |
under this division. | 57 |
(C) Each seller of tobacco products subject to the tax
levied | 58 |
by this section, on or before the last day of each month,
shall | 59 |
file with the
tax commissioner a return
for the preceding
month | 60 |
showing any information the tax
commissioner finds
necessary
for | 61 |
the proper administration of
sections 5743.51 to
5743.66 of
the | 62 |
Revised Code, together with
remittance of the tax
due, payable
to | 63 |
the treasurer of state. The return
and payment of the tax
required | 64 |
by this section shall be filed in
such a manner that it
is | 65 |
received by the
tax
commissioner on or before the last day of
the | 66 |
month following the
reporting period. If the return is filed
and | 67 |
the amount of the
tax shown on the return to be due is paid
on
or | 68 |
before the date
the return is required to be filed, the
seller
is | 69 |
entitled to a
discount equal to two and five-tenths per
cent of | 70 |
the amount shown
on the return to be due. | 71 |
Sec. 5743.63. (A) To provide revenue for the general
revenue | 84 |
fund of the state, an excise tax is hereby levied on the
storage, | 85 |
use, or other consumption of tobacco products at the
rate
of | 86 |
seventeenfifty-four per cent of the wholesale price of the | 87 |
tobacco
product, provided the tax has not been paid by the seller | 88 |
as
provided in section 5743.62 of the Revised Code, or by the | 89 |
distributor as provided in section 5743.51 of the Revised Code. | 90 |
(B) Each person subject to the tax levied by this section,
on | 91 |
or before the last day of each month, shall file with the
tax | 92 |
commissioner a return for the preceding
month showing any | 93 |
information the tax commissioner finds necessary
for the proper | 94 |
administration of sections 5743.51 to 5743.66 of
the Revised
Code, | 95 |
together with remittance of the tax due,
payable to the treasurer | 96 |
of
state. The return
and payment of the tax required by this | 97 |
section shall be filed in
such a manner that it is received by the
| 98 |
tax commissioner on or
before the last day of
the month following | 99 |
the reporting period. | 100 |