Effective: October 1, 1982
Latest Legislation: House Bill 357 - 114th General Assembly
As used in sections 4307.01 to 4307.12 of the Revised Code:
(A) "Beer" and "beverages" have the same meaning as given in division (B)(2) of section 4301.01 of the Revised Code.
(B) "Person" includes firms and corporations.
(C) "Wholesale dealer" includes only those persons who sell bottled beverages to retail dealers or for purpose of resale only.
(D) "Retail dealer" includes every person other than a wholesale dealer or a manufacturer engaged in the business of selling bottled beverages in this state, irrespective of quantity or amount or number of sales.
(E) "Sales" includes exchange, barter, gift, offer for sale, and distribution, and excludes transactions in interstate or foreign commerce.
Structure Ohio Revised Code
Chapter 4307 | Tax on Bottled Beverages
Section 4307.01 | Bottled Beverage Tax Definitions.
Section 4307.04 | Administration of Tax on Sale of Bottled Beverages.
Section 4307.05 | Tax Refunds - Tax Illegally or Erroneously Paid.
Section 4307.07 | Tax Refunds - Resales Outside the State.
Section 4307.08 | Duplicate Invoice System - Freight Bills.
Section 4307.09 | Seizure and Forfeiture of Bottled Beverages on Which Tax Not Paid.
Section 4307.11 | False Entry Upon Invoice or Container of Bottled Beverage.
Section 4307.12 | Hindering Inspection of Bottled Beverage Premises.