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Regards bad debts for cigarette, tobacco, vapor product taxes

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To amend sections 5743.01, 5743.51, 5743.53, 5743.63, and 5743.64 and to enact sections 9.681 and 5743.06 of the Revised Code regarding the deduction and recovery of bad debts for cigarette and tobacco and vapor products taxes, the taxation of certain vapor product manufacturers and importers, and local regulation of tobacco products and alternative nicotine products.

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As Enrolled PDF

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Primary Sponsors

Jon Cross
Bill Roemer


Jerry C. Cirino
George F. Lang
Michael A. Rulli
Tim Schaffer
Sara P. Carruthers
Mark Fraizer
Diane V. Grendell
Brett Hudson Hillyer
Don Jones
Darrell Kick
P. Scott Lipps
Mike Loychik
Derek Merrin
Scott Oelslager
Thomas F. Patton
Tracy M. Richardson
Craig S. Riedel
Jean Schmidt
Bill Seitz
Reggie Stoltzfus
Shane Wilkin

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The online versions of legislation provided on this website are not official. Enrolled bills are the final version passed by the Ohio General Assembly and presented to the Governor for signature. The official version of acts signed by the Governor are available from the Secretary of State's Office in the Continental Plaza, 180 East Broad St., Columbus.