Ohio Rev. Code § 5743.60

Current with legislation from 2024 received as of May 9, 2024.

Section 5743.60 - Distribution of tobacco or vapor products with intent to avoid payment of tax

No person shall prepare for shipment, ship, transport, deliver, prepare for distribution, or distribute tobacco products or vapor products, or otherwise engage or participate in the business of distributing tobacco products or vapor products, with the intent to avoid payment of the tax levied by section 5743.51 , 5743.62 , or 5743.63 of the Revised Code, when the wholesale price of the tobacco products exceeds three hundred dollars, or when the vapor volume of the vapor products exceeds five hundred milliliters or five hundred grams, as applicable, during any twelve-month period.

R.C. § 5743.60

Amended by 135th General Assembly File No. TBD, HB 33,§101.01, eff. 10/3/2023.

Amended by 134th General Assembly File No. TBD, SB 164,§1, eff. 4/3/2023.

Amended by 133rd General Assembly File No. TBD, HB 166,§101.01, eff. 7/18/2019.

Effective Date: 2/1/1993 .

See 133rd General Assembly File No. TBD, HB 166, §757.270.