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Ohio.gov

Ohio Department of Taxation Legal Resources - Tax Rules

Tax Rules: Final: 5703-15

5703-15-11 - Sales by railroad dining and club cars

Railroad companies operating dining and club car service within this state shall be permitted to traffic in cigarettes at retail sale by securing a retail cigarette license in the county where the headquarters of such dining and club car service is established in the State, as provided by Revised Code 5743.15.

Effective: 7-26-39 as TX-21-12

Promulgated under: 5703.14