Effective: October 1, 1953
Latest Legislation: House Bill 1 - 100th General Assembly
When delivering bottled beverages to any person, each manufacturer and wholesale dealer in this state shall make a duplicate invoice showing the date of delivery, the amount and value of each shipment of bottled beverages delivered, and the name of the purchaser to whom delivery is made, and shall retain such invoice for two years, subject to the use and inspection of the tax commissioner.
When bottled beverages are shipped into the state, the railroad company, express company, or any other public carrier transporting any shipment thereof shall file with the commissioner a copy of the freight bill within ten days after the delivery of each shipment.
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.