Ohio Admin. Code 5703-15-03

Current through all regulations passed and filed through November 4, 2024

Section 5703-15-03 - Use of stamp applying machines or other devices

Any machine designed to affix heat applied decalcomania stamps, or any other device, as approved by the tax commissioner may be used in lieu of hand application of heat applied decalcomania stamps to evidence payment of the taxes levied in sections 5743.02, 5743.021, 5743.024 and 5743.026 of the Revised Code.

The commissioner may prescribe which one of the stated types of equipment may be used by any wholesale cigarette dealer.

Effective: 9/21/2020
Five Year Review (FYR) Dates: 4/10/2020 and 09/21/2025
Promulgated Under: 119
Statutory Authority: 5703.05
Rule Amplifies: 5703.05, 5743.04
Prior Effective Dates: 05/13/1965, 01/20/1991, 09/17/2004, 05/15/2015