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( Overpayments and Refunds To file for a refund, follow instructions in the Filing CIG51: Record Retention Taxpayers should maintain complete and accurate records of sales in accordance with Ohio Revised Code 5743.071 for at least three years, unless the commissioner consents to the records destruction within that period, or orders that the records be kept longer

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With tobacco cigarettes, smoke is generated both by smokers breathing out as well as by the lighted end of the cigarette

In it, I showed how to order cigarettes from DoorDash and looked at whether Walmart delivers cigarettes with DoorDash