Terms Used In Ohio Code 5743.64

• 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

• 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
• Seller: means any person located outside this state engaged in the business of selling tobacco products or vapor products to consumers for storage, use, or other consumption in this state. See Ohio Code 5743.01
• state: means the state of Ohio. 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

• Vapor volume: means one of the following, as applicable:

  (1) If a vapor product is sold in liquid form, one-tenth of one milliliter of vapor product;

  (2) If the vapor product is sold in a nonliquid form, one-tenth of one gram of vapor product. See Ohio Code 5743.01