Effective: October 11, 2002
Latest Legislation: House Bill 371 - 124th General Assembly
If the laws of another state, territory, or nation, or the rules and regulations of an administrative body in another state, territory, or nation, provide for the levy and collection of taxes, fees, and charges upon the products of Ohio manufacturers of wine or manufacturers or brewers of beer when those products are sold in, delivered, or shipped into the other state, territory, or nation, in excess of the taxes, fees, and charges levied and collected on the products of manufacturers or brewers of those states, territories, or nations, whether those taxes, fees, and charges are in the nature of an excise, sales, or import tax, or by whatever name designated, the tax commissioner shall levy and collect additional taxes, fees, and charges on the products of manufacturers of wine or manufacturers and brewers of beer of that other state, territory, or nation when sold in, delivered, or shipped into this state.
The additional taxes, fees, and charges shall be in excess of those provided for in other sections of this chapter or Chapters 4303. and 4307. and section 4305.13 of the Revised Code, in the same proportion or in the same amount as taxes, fees, and charges levied and collected in the other state, territory, or nation upon the products of Ohio manufacturers of wine or manufacturers or brewers of beer are in excess of those levied and collected on the products of manufacturers and brewers of the other state, territory, or nation.
If the laws of another state, territory, or nation, or the rules and regulations of an administrative body in another state, territory, or nation, provide for the levy and collection of taxes, fees, or charges against Ohio manufacturers of wine or manufacturers or brewers of beer for the privilege of doing business in that state, territory, or nation, like amounts shall be levied and collected on manufacturers or brewers of that state, territory, or nation for the privilege of doing business in this state.
Structure Ohio Revised Code
Chapter 4301 | Liquor Control Law
Section 4301.01 | Liquor Control Definitions.
Section 4301.011 | General Assembly Finding - Sole and Exclusive Regulation of Alcohol.
Section 4301.02 | Division of Liquor Control Organization.
Section 4301.021 | Superintendent of Liquor Control Powers.
Section 4301.022 | Liquor Control Commission.
Section 4301.03 | Liquor Control Commission Rules.
Section 4301.04 | Liquor Control Commission Powers.
Section 4301.041 | Minimum Percentage Mark-Up for Sales at Retail of Beer.
Section 4301.042 | Pricing Practices Rules for Beer Sales.
Section 4301.06 | Division of Liquor Control Publications and Hearings.
Section 4301.07 | Liquor Control Commission Members.
Section 4301.08 | Bond of Liquor Control Commission, Superintendent, Employees.
Section 4301.10 | Division of Liquor Control Powers and Duties.
Section 4301.101 | Superintendent of Liquor Control Rules.
Section 4301.102 | Administration, Collection, and Enforcement of County Sports Facility Liquor Tax.
Section 4301.11 | Leases of State Liquor Stores.
Section 4301.12 | Custody, Safekeeping, and Deposit of Funds.
Section 4301.13 | Rules for Dealing in and Distributing and Selling Bottled Wine.
Section 4301.14 | Rules for Equitable Distribution of Supplies of Spirituous Liquor.
Section 4301.15 | Violating Rules for Equitable Distribution.
Section 4301.16 | Accounting for Moneys Received From the Sale of Liquor.
Section 4301.17 | State Liquor Stores or Agencies.
Section 4301.171 | Tasting Samples of Spirituous Liquor.
Section 4301.172 | Agency Store Hours of Sale.
Section 4301.19 | Sale of Spirituous Liquor by Division of Liquor Control.
Section 4301.20 | Exemptions From Liquor Control Law.
Section 4301.201 | Homemade Beer and Wine.
Section 4301.21 | Rules for Sale of Beer or Intoxicating Liquor for Consumption on the Premises.
Section 4301.23 | Sales of Sacramental Wine for Religious Rites.
Section 4301.24 | Rules for Manufacturers and Wholesale Distributors.
Section 4301.241 | Sales Area or Territory for B-1 Permit Holder to Be Brand Distributor.
Section 4301.242 | Manufacturers and Wholesale Distributors - Permitted Conduct.
Section 4301.243 | Giving Things of Value in Connection With Purchase of Alcoholic Beverage.
Section 4301.244 | Beer Not Intoxicating Liquor.
Section 4301.245 | Use of Social Media for Advertising.
Section 4301.246 | Gifts of Glassware.
Section 4301.25 | Suspension or Revocation of Liquor Permit.
Section 4301.252 | Option of Paying Forfeiture Rather Than Suspending Operations.
Section 4301.253 | Training Program.
Section 4301.26 | No-Fault Cancellation of Permits.
Section 4301.27 | Revoking or Cancelling Permits.
Section 4301.28 | Appeals to Liquor Control Commission.
Section 4301.29 | Seizure of Beer, Intoxicating Liquor or Alcohol.
Section 4301.30 | Deposit and Distribution of Fees.
Section 4301.31 | Jurisdiction - Immunity.
Section 4301.32 | Local Option Privilege.
Section 4301.323 | Conditions for Exercising Privilege of Local Option at a Particular Location.
Section 4301.324 | Local Option - Community Facility.
Section 4301.33 | Local Option Petition.
Section 4301.331 | Local Option - Premises Adjudged a Nuisance.
Section 4301.333 | Local Option Petition Contesting a Particular Location.
Section 4301.334 | Local Option Petition Contesting Community Facility.
Section 4301.34 | Petition Requirements.
Section 4301.35 | Election and Form of Ballots on Four Question Election.
Section 4301.351 | Election and Form of Ballots on Sunday Sales.
Section 4301.352 | Election and Form of Ballots Concerning Particular Permit Premises.
Section 4301.355 | Election and Form of Ballots Contesting a Particular Location.
Section 4301.356 | Election and Form of Ballots Contesting Community Facility.
Section 4301.36 | Effect of Four Question Election.
Section 4301.361 | Effect of Sunday Sales Election.
Section 4301.362 | Effect of Particular Permit Premises Election.
Section 4301.365 | Effect of Election Concerning Particular Location.
Section 4301.366 | Effect of Election Concerning Community Facility.
Section 4301.37 | Local Option Elections Effective for Four Years.
Section 4301.39 | Notification and Results of Local Option Elections.
Section 4301.391 | Operation Inconsistent With Results of Local Option Election.
Section 4301.40 | Local Option Elections Not to Affect or Prohibit Certain Permits.
Section 4301.401 | Permits Issued in Premises Located in Annexed Territory Valid.
Section 4301.404 | Center for Preservation of Wild Animals Exemptions.
Section 4301.41 | Refund of Permit Fee Upon Cancellation.
Section 4301.42 | Tax on Sale of Beer in Sealed Bottles and Cans.
Section 4301.421 | Tax Levies to Finance Sports Facilities.
Section 4301.422 | Retail Sellers Liable for County Tax.
Section 4301.423 | Crediting and Distribution of Tax Receipts.
Section 4301.424 | Tax Levies to Finance Construction or Renovation of Sports Facility.
Section 4301.43 | Tax on Sale and Distribution of Wine and Mixed Beverages.
Section 4301.433 | Out-of State Wine Bottlers to Furnish Invoices.
Section 4301.44 | Tax Commissioner to Administer Liquor Taxes.
Section 4301.441 | Disclosure of Information Provided by Department of Taxation.
Section 4301.45 | Seizure of Beer or Intoxicating Liquors Transported or Possessed Illegally.
Section 4301.46 | Credit of Moneys Received.
Section 4301.47 | Record Retention.
Section 4301.48 | False Entries on Invoices or Containers Prohibited.
Section 4301.49 | Prevention or Hindrance of Inspection.
Section 4301.50 | Distribution or Sale of Beverages Without Tax Prohibited.
Section 4301.52 | Seizure of Wine, Mixed Beverage, or Beer Upon Which Tax Has Not Been Paid.
Section 4301.53 | Search Warrants - Seizure of Property.
Section 4301.54 | Retaliatory Tax on Liquor Products Sold In, Delivered, or Shipped Into Ohio.
Section 4301.57 | Fines and Forfeited Bonds.
Section 4301.58 | Permits Required.
Section 4301.59 | False or Fraudulent Statement in Warehouse Receipts.
Section 4301.60 | Illegal Transportation of Beer, Intoxicating Liquor, or Alcohol Prohibited.
Section 4301.62 | Opened Container of Beer or Intoxicating Liquor Prohibited at Certain Premises.
Section 4301.63 | Purchase of Beer or Intoxicating Liquor by Persons Under Twenty-One Prohibited.
Section 4301.635 | Compliance Check.
Section 4301.637 | Warning Cards as to Underage Persons and Person Carrying Firearms.
Section 4301.638 | Modification on Other Sections Not Intended.
Section 4301.639 | False Identification Accepted in Good Faith.
Section 4301.64 | Prohibition Against Consumption of Beer or Intoxicating Liquor in Motor Vehicle.
Section 4301.65 | Sale, Purchase, or Use of Alcohol Vaporizing Device Prohibited.
Section 4301.66 | Obstructing Inspection or Search of Premises Prohibited.
Section 4301.67 | Illegal Possession of Spirituous or Intoxicating Liquor or Beer Prohibited.
Section 4301.68 | Sale of Liquor in Diluted, Refilled, or Partly Refilled Containers Prohibited.
Section 4301.69 | Underage Persons Offenses Concerning.
Section 4301.70 | Violations Not Otherwise Specified.
Section 4301.71 | Sale of Powdered or Crystalline Alcohol.
Section 4301.72 | Liquor Taxes Are Lien on Property of Permit Holder.
Section 4301.74 | Violation of Nuisance Injunction.
Section 4301.77 | Providing Social Security Numbers.
Section 4301.80 | Community Entertainment District Application.
Section 4301.81 | Application for Revitalization District Designation.
Section 4301.82 | Designated Outdoor Refreshment Areas.
Section 4301.83 | Waiver to Serve Alcohol at Major Event.
Section 4301.991 | Notice of Conviction or Acquittal of Liquor Control Violations.