Ohio Admin. Code 5703-15-13 - Monthly reports of cigarettes shipped by wholesale cigarette dealers
(A)
(1) As used in this rule:
(a) "Unstamped cigarettes" means packages of
cigarettes that do not bear an Ohio cigarette tax stamp.
(b) "Sale" has the same meaning as in
division (D) of section
5743.01 of the Revised Code and
includes delivery or other distribution.
(2)
Each
On or before the last
day of each month, all licensed wholesale cigarette dealers
shall
have a duty to submit to the tax commissioner
cigarette sales reports that
on or before the last day of each month. Such
reports shall cover the sale of both stamped and unstamped cigarettes
during the preceding month to points outside of Ohio to other cigarette
wholesale dealers, and sales made to an agency of the federal government. The
reports shall be filed on a form and in a manner prescribed by the commissioner
and. The reports
shall be filed with the monthly report described in rule
5703-15-14 of the Administrative
Code.
(B) Whenever a
licensed wholesale cigarette dealer is
required
has a duty to file an inventory
return pursuant to rule
5703-15-16 of the Administrative
Code, the dealer shall also file cigarette sales reports, in substance the same
as those required by
described in paragraph (A) of this rule, reporting the
sale of cigarettes during the period from the first day of the month through
the day upon which the inventory was conducted. The reports shall be filed on
or before the thirtieth day after the date
of
last day of the month following the
inventory and shall be submitted with the
reports required by
filed pursuant to paragraph (B) of rule
5703-15-14 of the Administrative
Code.
(C) When reports have been
filed pursuant to paragraph (B) of this rule, the next cigarette sales reports
due pursuant to paragraph (A) of this rule shall
will include the
sale of cigarettes during the period from the day after the inventory to the
end of the month.
Notes
Promulgated Under: 119
Statutory Authority: 5703.05
Rule Amplifies: 5703.14, 5743.03, 5743.01
Prior Effective Dates: 05/22/1947, 11/25/1983, 09/17/2004, 10/11/2007, 11/23/2018
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