Ohio Code § 5743.071
Ohio Code § 5743.071. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5743.071.
Every person shall maintain complete and accurate records of all purchases and sales
of cigarettes, and shall procure and retain all invoices, bills of lading, and other
documents relating to the purchases and sales of cigarettes, except that no retail
dealer shall be required to issue or maintain invoices relating to the retail dealer's
sales of cigarettes. The invoices or documents shall be maintained for each place of business and shall
show the name and address of the other party to the purchase or sale and shall show
the quantity of the cigarettes so sold or purchased. The records and documents shall be open during business hours to the inspection of
the tax commissioner, and shall be preserved for a period of three years, unless the
commissioner, in writing, consents to their destruction within that period, or by
order requires that they be kept for a longer period. With the tax commissioner's consent, a person with multiple places of business may
keep centralized records but shall transmit duplicates of the invoices or documents
to each place of business within seventy-two hours after the tax commissioner or the
tax commissioner's designee requests access to the records.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5743.071
- Jurisdiction: Ohio
- Code: Ohio Revised Code
- Text: transcribed from the official source (verify below)
Verify the text
Statute text is transcribed from the official Ohio Revised Code. Confirm it against the primary source before relying on it:
Not legal advice. Verify against the official source and consult a licensed Ohio attorney.
Common questions
What is the source of Ohio Revised Code § 5743.071?
The text above is transcribed from the Ohio Revised Code, the codified statutes of Ohio. The official publisher link appears under "Verify the text" on this page.
What subject does Ohio Revised Code § 5743.071 address?
It addresses the rule set out in the section text. Read the section together with the surrounding provisions listed under "Nearby provisions" for the full picture.
Is Ohio Revised Code § 5743.071 still in force?
Statutes are amended, repealed, and renumbered every session. Confirm the current version at the official Ohio source before relying on this text.
Can this page be used as legal advice?
No. This is a reference transcription for research. Applying Ohio law to your facts requires a licensed Ohio attorney who can review the specifics.