Ohio Revised Code
Ohio Rev. Code § 5743.31 (2026)
Cigarette use and storage tax definitions
✓ laws through the 2026 session (checked Sept. 2026)
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Effective:
October 1, 1953
Latest Legislation:
House Bill 1 - 100th General Assembly
As used in sections 5743.31 to 5743.35, inclusive, of the Revised Code:
(A) "Person" includes individuals, firms, partnerships, associations, joint stock companies, corporations, and combinations of individuals of whatever form.
(B) "Storage" includes any keeping or retention of cigarettes for use or consumption in this state.
(C) "Use" includes the exercise of any right or power incidental to the ownership of cigarettes.
(D) "Consumer" means any person who has title to, or possession of, cigarettes in storage, for use or other consumption in this state.