Ohio Code § 5743.60
Ohio Code § 5743.60. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5743.60.
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 , 5743.511 , 5743.62 , 5743.621 , 5743.63 , or 5743.631 of the Revised Code , when the wholesale price of the tobacco products or, in the case of a tax levied
under section 5743.511 , 5743.621 , or 5743.631 of the Revised Code , the vapor 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.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5743.60
- Jurisdiction: Ohio
- Code: Ohio Revised Code
- Text: transcribed from the official source (verify below)
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Common questions
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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 § 5743.60 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.
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Statutes are amended, repealed, and renumbered every session. Confirm the current version at the official Ohio source before relying on this text.
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