Ohio Code § 5743.51

§ 5743.51.

(A) To provide revenue for the general revenue fund of the state, an excise tax on tobacco

products and vapor products is hereby levied at one of the following rates: (1) For tobacco products other than little cigars or premium cigars, seventeen per cent

of the wholesale price of the tobacco product received by a distributor or sold by

a manufacturer to a retail dealer located in this state. (2) Thirty-seven per cent of the wholesale price of little cigars received by a distributor

or sold by a manufacturer to a retail dealer located in this state. (3) For premium cigars received by a distributor or sold by a manufacturer to a retail

dealer located in this state, the lesser of seventeen per cent of the wholesale price

of such premium cigars or the maximum tax amount per each such premium cigar. (4) For vapor products, one cent multiplied by the vapor volume of vapor products the

first time the products are received by a vapor distributor in this state. Each distributor or vapor distributor who brings tobacco products or vapor products,

or causes tobacco products or vapor products to be brought, into this state for distribution

within this state, or any out-of-state distributor or vapor distributor who sells

tobacco products or vapor products to wholesale or retail dealers located in this

state for resale by those wholesale or retail dealers is liable for the tax imposed

by this section.  Only one sale of the same article shall be used in computing the amount of the tax

due.  If a vapor product is repackaged, reconstituted, diluted, or reprocessed, the subsequent

sale of that vapor product shall be considered another sale of the same article for

purposes of computing the amount of tax due. (B) The treasurer of state shall place to the credit of the tax refund fund created by section 5703.052 of the Revised Code , out of the receipts from the tax levied by this section, amounts equal to the refunds

certified by the tax commissioner pursuant to section 5743.53 of the Revised Code .  The balance of the taxes collected under this section shall be paid into the general

revenue fund. (C) The commissioner may adopt rules as are necessary to assist in the enforcement and

administration of sections 5743.51 to 5743.66 of the Revised Code , including rules providing for the remission of penalties imposed. (D) A manufacturer is not liable for payment of the tax imposed by this section for sales

of tobacco products or vapor products to a retail dealer that has filed a signed statement

with the manufacturer in which the retail dealer agrees to pay and be liable for the

tax, as long as the manufacturer has provided a copy of the statement to the tax commissioner.