Section 4301.52 | Seizure of Wine, Mixed Beverage, or Beer Upon Which Tax Has Not Been Paid.
Effective: March 20, 1990 Latest Legislation: Senate Bill 188 – 118th General Assembly Whenever the tax commissioner or any of his deputies or employees authorized by him for such purpose discover any wine, mixed beverage, or beer, subject to tax under this chapter or Chapter 4303. or 4305. of the Revised Code, and upon which […]
Section 4301.53 | Search Warrants – Seizure of Property.
Effective: July 1, 2007 Latest Legislation: House Bill 241 – 126th General Assembly The judge of a court of record may issue warrants to search a house, building, place, vehicle, watercraft, aircraft, or conveyance for beer, alcohol, or intoxicating liquor manufactured, possessed, stored, concealed, sold, furnished, given away, or transported in violation of Chapters 4301. […]
Section 4301.54 | Retaliatory Tax on Liquor Products Sold In, Delivered, or Shipped Into Ohio.
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 […]
Section 4301.55 | Retaliatory Tax on Liquor Products Transported, Manufactured or Warehoused in Ohio.
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 any administrative body in another state, territory, or nation, authorize or impose any tax, fee, or charge upon the right to transport or import into that state, […]
Section 4301.424 | Tax Levies to Finance Construction or Renovation of Sports Facility.
Effective: July 2, 2010 Latest Legislation: House Bill 48 – 128th General Assembly (A) For the purpose of section 351.26 of the Revised Code and to pay any or all of the charge the board of elections makes against the county to hold the election on the question of levying the tax, the board of […]
Section 4301.43 | Tax on Sale and Distribution of Wine and Mixed Beverages.
Effective: June 30, 2021 Latest Legislation: House Bill 110 – 134th General Assembly (A) As used in sections 4301.43 to 4301.50 of the Revised Code: (1) “Gallon” or “wine gallon” means one hundred twenty-eight fluid ounces. (2) “Sale” or “sell” includes exchange, barter, gift, distribution, and, except with respect to A-4 permit holders, offer for […]
Section 4301.432 | Tax on Sale and Distribution of Vermouth, Sparkling and Carbonated Wine and Champagne, and Other Wine.
Effective: September 30, 2021 Latest Legislation: House Bill 110 – 134th General Assembly For the purpose of encouraging the grape industries of the state, a tax is hereby levied on the sale or distribution of vermouth, sparkling and carbonated wine and champagne, and other wine, except for known sacramental purposes, at the rate of two […]
Section 4301.433 | Out-of State Wine Bottlers to Furnish Invoices.
Effective: October 11, 2002 Latest Legislation: House Bill 371 – 124th General Assembly In order to assist with the collection of the tax levied under section 4301.43 of the Revised Code, a supplier of wine that is bottled outside this state and that is shipped into and intended for sale within this state shall furnish […]
Section 4301.44 | Tax Commissioner to Administer Liquor Taxes.
Effective: November 24, 1995 Latest Legislation: House Bill 239 – 121st General Assembly The tax commissioner shall exercise with respect to the administration of the tax imposed by sections 4301.43 and 4301.432 of the Revised Code all the powers and duties vested in or imposed upon him by sections 4307.04 to 4307.07 of the Revised […]
Section 4301.441 | Disclosure of Information Provided by Department of Taxation.
Effective: September 1, 2008 Latest Legislation: Senate Bill 150 – 127th General Assembly Any information provided to a state agency by the department of taxation in accordance with division (C)(11) of section 5703.21 of the Revised Code shall not be disclosed publicly by that agency, except for purposes of enforcement, to deny the renewal of […]