Ohio § 4301.433 Out-of state wine bottlers to furnish invoices

Ohio Statutes

§ 4301.433 — Out-of state wine bottlers to furnish invoices

Ohio § 4301.433

Title 43Liquor

Ch. 4301Liquor Control Law

This text of Ohio § 4301.433 (Out-of state wine bottlers to furnish invoices) 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. § 4301.433 (2026).

Text

In order to assist with the collection of the  tax levied under section4301.43of 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 to the  tax commissioner two copies of the invoice for each shipment of  that wine into this state. The supplier may furnish the invoice  information electronically in a format prescribed by the tax  commissioner. All such invoices and invoice information shall be  open to public inspection during regular business hours.

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In order to assist with the collection of the tax levied under section4301.43of 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 to the tax commissioner two copies of the invoice for each shipment of that wine into this state. The supplier may furnish the invoice information electronically in a format prescribed by the tax commissioner. All such invoices and invoice information shall be open to public inspection during regular business hours.