Ohio Admin. Code 5703-15-05
Rule 5703-15-05. Discount on sales of tax
stamps. September 21, 2020 Other The discount on sales of cigarette tax stamps to licensed wholesale dealers shall be one and eight-tenths per cent of the tax value thereof, irrespective of the amount of such sales. Last updated November 19, 2025 at 11:49 AM Supplemental Information Authorized By: 5703.05 Amplifies: 5743.03 , 5743.031 10/28/2030 10/18/1982