Cigarette And Other Tobacco Products Tax Form Page 3

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Cigarette Tax and Other Tobacco Products
DISPOSITION OF REVENUE:
DISCOUNT (R.C. 5743.05):
Tax Rate
Code Section
Disposition of Revenue
As a consideration for affixing and cancelling ciga-
rette stamps and meter impressions, retail and
1.15 cents
5743.02
State General Revenue Fund
wholesale dealers receive a discount of 3.6 percent
per cigarette
of the face value of stamps and meter impressions.
Other tobacco product taxpayers receive a 2.5
0.05 cent
5743.023
State General Revenue Fund
per cigarette
percent discount for timely payment of taxes.
17 percent
5743.51
State General Revenue Fund
OHIO REVISED CODE CITATIONS:
of wholesale
price of other
Chapter 5743
tobacco pro-
ducts
RECENT LEGISLATION:
County Levy:
Up to .225
5743.024
Two percent to the Local
House Bill 362; effective June 30, 1999.
cent per
Excise Tax Administration
R.C. 1346.01 and 1346.02 - Requires tobacco
cigarette
Fund and the remainder to
the county
manufacturers selling cigarettes in Ohio and not part
of the Attorney General’s tobacco settlement to
place funds annually in escrow accounts for payment
of future lawsuits.
FILING AND PAYMENT DATES:
House Bill 283; effective June 30, 1999
Wholesale dealers are required to file a semi-annual
(Biennial Budget Bill).
return even though they may have paid all their tax
Various sections in R.C. Chapter 5743 - Pertains
through the purchase of stamps and meter impressions.
to the confiscation of tobacco products and other
Any payment due on cigarettes not previously taxed is
penalties.
included. Others who have untaxed cigarettes file a
monthly use tax return along with their tax.
Senate Bill 98; effective June 9, 1999.
R.C. 5743.21 - Prohibits the affixing of tax stamps
to certain packages of cigarettes (gray market
cigarettes).
23

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