Ohio § 4301.432 Tax on sale and distribution of vermouth, sparkling and carbonated wine and champagne, and other wine

Ohio Statutes

§ 4301.432 — Tax on sale and distribution of vermouth, sparkling and carbonated wine and champagne, and other wine

Ohio § 4301.432

Title 43Liquor

Ch. 4301Liquor Control Law

This text of Ohio § 4301.432 (Tax on sale and distribution of vermouth, sparkling and carbonated wine and champagne, and other wine) is published on Counsel Stack Legal Research, covering Ohio primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ohio Rev. Code Ann. § 4301.432 (2026).

Text

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 cents per wine gallon, the tax to be paid by the holders of A-2, A-2f, B-2a, B-5, S-1, and S-2 permits or by any other person selling or distributing wine upon which no such tax has been paid. The treasurer of state shall credit to the Ohio grape industries fund created under section924.54of the Revised Code the moneys the treasurer of state receives from this tax.

Last updated August 24, 2021 at 2:16 PM

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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 cents per wine gallon, the tax to be paid by the holders of A-2, A-2f, B-2a, B-5, S-1, and S-2 permits or by any other person selling or distributing wine upon which no such tax has been paid. The treasurer of state shall credit to the Ohio grape industries fund created under section924.54of the Revised Code the moneys the treasurer of state receives from this tax.

Last updated August 24, 2021 at 2:16 PM