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Acknowledging that the lessor, under prior law, would have already paid tax on the property when it was acquired, the department explains that gross receipts from retail leases received after January 1, 2025, are nevertheless subject to retailers occupation tax (ROT)

Tobacco Quit Line: Adult tobacco users can call 1-800-QUIT-NOW or visit: Ohio: Kentucky: Indiana: Informational Resources U.S

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For those participants living in areas with increased levels of ozone, the research found an increase in emphysema roughly the equivalent of smoking a pack of cigarettes a day for 29 years