Terms Used In Ohio Code 5743.20

• Another: when used to designate the owner of property which is the subject of an offense, includes not only natural persons but also every other owner of property. See Ohio Code 1.02
• Cigarettes: includes any roll for smoking made wholly or in part of tobacco, irrespective of size or shape, and whether or not such tobacco is flavored, adulterated, or mixed with any other ingredient, the wrapper or cover of which is made of paper, reconstituted cigarette tobacco, homogenized cigarette tobacco, cigarette tobacco sheet, or any similar materials other than cigar tobacco. See Ohio Code 5743.01
• Distributor: means :

  (1) Any manufacturer who sells, barters, exchanges, or distributes tobacco products to a retail dealer in the state, except when selling to a retail dealer that has filed with the manufacturer a signed statement agreeing to pay and be liable for the tax imposed by section 5743. See Ohio Code 5743.01

• Importer: means any person that is authorized, under a valid permit issued under Section 5713 of the Internal Revenue Code, to import finished cigarettes into the United States, either directly or indirectly. See Ohio Code 5743.01
• Internet: means the international computer network of both federal and nonfederal interoperable packet switched data networks, including the graphical subnetwork known as the world wide web. See Ohio Code 1.59
• Manufacturer: means any person who manufactures and sells cigarettes, tobacco products, or vapor products. See Ohio Code 5743.01
• Package: means the individual package, box, or other container in or from which retail sales of cigarettes are normally made or intended to be made. See Ohio Code 5743.01
• Person: includes individuals, firms, partnerships, associations, joint-stock companies, corporations, combinations of individuals of any form, and the state and any of its political subdivisions. See Ohio Code 5743.01
• Retail dealer: includes :

  (1) In reference to dealers in cigarettes, every person other than a wholesale dealer engaged in the business of selling cigarettes in this state, regardless of whether the person is located in this state or elsewhere, and regardless of quantity, amount, or number of sales;

  (2) In reference to dealers in tobacco products, any person in this state engaged in the business of selling tobacco products to ultimate consumers in this state, regardless of quantity, amount, or number of sales;

  (3) In reference to dealers in vapor products, any person in this state engaged in the business of selling vapor products to ultimate consumers in this state, regardless of quantity, amount, or number of sales. See Ohio Code 5743.01

• Sale: includes exchange, barter, gift, offer for sale, and distribution, and includes transactions in interstate or foreign commerce. See Ohio Code 5743.01
• Secondary manufacturer: means any person in this state engaged in the business of repackaging, reconstituting, diluting, or reprocessing a vapor product for resale to consumers. See Ohio Code 5743.01
• state: means the state of Ohio. See Ohio Code 1.59
• United States: includes all the states. See Ohio Code 1.59
• Vapor distributor: means any person that:

  (1) Sells vapor products to a retail dealer;

  (2) Is a retail dealer that receives vapor products with respect to which the tax imposed by this chapter has not or will not be paid by another person that is a vapor distributor;

  (3) Is a secondary manufacturer;

  (4) Is a wholesale dealer located in this state that receives vapor products from a manufacturer, or receives vapor products on which the tax imposed by this chapter has not been paid;

  (5) Is a wholesale dealer located outside this state that sells vapor products to a wholesale dealer in this state. See Ohio Code 5743.01

• Wholesale dealer: includes only those persons:

  (1) Who bring in or cause to be brought into this state unstamped cigarettes purchased directly from the manufacturer, producer, or importer of cigarettes for sale in this state but does not include persons who bring in or cause to be brought into this state cigarettes with respect to which no evidence of tax payment is required thereon as provided in section 5743. See Ohio Code 5743.01