Ohio Rev. Code § 1333.13: Wholesaler-to-wholesaler sales.

When one wholesaler sells cigarettes to another wholesaler, the selling wholesaler shall not be required to include in the selling price the cost to the wholesaler who is the seller, as defined in division (C) of section 1333.11 of the Revised Code. Upon resale to a retailer, the purchasing wholesaler shall be deemed to be the wholesaler and shall be governed by division (C) of section 1333.11 of the Revised Code.