Section 4303.331 | Out-of-State Dealers and Brokers Required to Register With Tax Commissioner.
Effective: October 16, 2009 Latest Legislation: House Bill 1 – 128th General Assembly No permit holder shall purchase and import into this state any beer from any manufacturer, bottler, importer, wholesale dealer, or broker outside this state and within the United States unless and until such manufacturer, bottler, importer, wholesale dealer, or broker registers with […]
Section 4303.332 | Tax Exemption for A-1c, S-1 Permit Holders.
Effective: September 30, 2021 Latest Legislation: House Bill 110 – 134th General Assembly (A) Both of the following are exempt from the taxes levied under sections 4301.42 and 4305.01 of the Revised Code on beer sold or distributed in this state: (1) An A-1c permit holder in this state with a total production of beer, […]
Section 4303.333 | Tax Exemptions for A-2, A-2f, S-1, and S-2 Permit Holders.
Effective: September 30, 2021 Latest Legislation: House Bill 110 – 134th General Assembly (A) An A-2 or A-2f permit holder in this state or S-1 or S-2 permit holder whose total production of wine, wherever produced, which but for this exemption is taxable under section 4301.43 of the Revised Code does not exceed five hundred […]
Section 4303.34 | G and I Permit Restrictions on Sales.
Effective: July 22, 1998 Latest Legislation: Senate Bill 66 – 122nd General Assembly The sale of alcohol under G and I permits is subject to the following restrictions in addition to those imposed by the rules or orders of the division of liquor control: (A) All sales under such permits shall be made by the […]
Section 4303.35 | Restricting Purchase of Beer or Spirituous Liquor for Resale.
Effective: September 16, 2004 Latest Legislation: Senate Bill 164 – 125th General Assembly No holders of retail permits shall purchase any beer subject to the tax imposed by sections 4301.42 and 4305.01 of the Revised Code or any wine or mixed beverage subject to the tax imposed by section 4301.43 of the Revised Code for […]
Section 4303.36 | Fines for Violations.
Effective: September 26, 1996 Latest Legislation: Senate Bill 293 – 121st General Assembly Any person who is subject to Chapter 4301., 4303., or 4307. of the Revised Code, in the transportation, possession, or sale of wine or mixed beverages subject to the taxes imposed by section 4301.43 and, if applicable, section 4301.432 of the Revised […]
Section 4303.37 | Prohibited Acts.
Effective: October 4, 1955 Latest Legislation: Senate Bill 367 – 101st General Assembly No person shall violate sections 4303.01 to 4303.37, inclusive, of the Revised Code, for which no penalty is provided.
Section 4303.40 | Notification of Filing of Complaint.
Effective: July 1, 1997 Latest Legislation: Senate Bill 162 – 121st General Assembly Any party bringing an action to prohibit the operation of a business under a permit issued under this chapter shall, upon filing the complaint in the action, notify the division of liquor control of the filing of the complaint.
Section 4303.99 | Penalty.
Effective: September 30, 2021 Latest Legislation: House Bill 110 – 134th General Assembly (A) Whoever violates section 4303.28 of the Revised Code shall be fined not less than one thousand nor more than twenty-five hundred dollars or imprisoned not less than six months nor more than one year. (B) Whoever violates section 4303.36 of the […]
Section 4303.33 | Monthly Filing of Tax Returns With Advance Payments.
Effective: September 30, 2021 Latest Legislation: House Bill 110 – 134th General Assembly (A) Every A-1 or A-1c permit holder in this state, every bottler, importer, wholesale dealer, broker, producer, or manufacturer of beer outside this state and within the United States, and every B-1 permit holder and importer importing beer from any manufacturer, bottler, […]