Ohio Code § 5743.631
Ohio Code § 5743.631. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5743.631.
For the same purposes for which it levies a tax under section 5743.511 of the Revised Code , the board of county commissioners of a county that levies a tax under that section
shall adopt a resolution levying a tax at the same rate on the use, consumption, or
storage for consumption of tobacco products or vapor products, as applicable, by consumers
in the county in which that tax is levied. The tax shall take effect on the date that the tax levied under section 5743.511 of the Revised Code takes effect and shall remain in effect as long as the tax levied under that section
remains effective. The tax levied under this section is imposed only if the tax has not been paid by
the seller as provided in section 5743.621 of the Revised Code , or by the distributor or vapor distributor as provided in section 5743.511 of the Revised Code . The tax levied under this section shall be in addition to the tax levied under section 5743.63 of the Revised Code .
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5743.631
- 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 § 5743.631?
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 § 5743.631 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 § 5743.631 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Statutes are amended, repealed, and renumbered every session.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.