Ohio Rev. Code » Chapter 5743
Ohio Revised Code

Ohio Rev. Code § 5743.02 (2026)

Excise tax on sale of cigarettes

✓ laws through the 2026 session (checked Sept. 2026)
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Effective:
July 1, 2015
Latest Legislation:
House Bill 64 - 131st General Assembly
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To provide revenues for the general revenue fund, an excise tax on sales of cigarettes is hereby levied at the rate of eighty mills on each cigarette.

Only one sale of the same article shall be used in computing the amount of tax due.

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 receipts from the tax levied by this section, amounts equal to the refunds certified by the tax commissioner pursuant to section 5743.05 of the Revised Code. The balance of taxes collected under such section, after the credits to the tax refund fund, shall be paid into the general revenue fund.
Notes of Decisions
Cited in 2 cases, 1982–2012 · leading case: State v. Brewer, 2012-Ohio-3899.
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State v. Brewer, 2012-Ohio-3899. · cites it 2× “Rather, Brewer is alleging that the value of the cartons of cigarettes should not have included the excise tax levied under R.C. 5743.02. The excise tax levied under R.”
Knoke v. Lindley, 434 N.E.2d 275 (Ohio 1982). · cites it 2× “The tax shall not apply if the tax levied by section 5743.02 of the Revised Code has been paid.”
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