Ohio § 4303.332 Tax exemption for A-1c, S-1 permit holders

Ohio Statutes

§ 4303.332 — Tax exemption for A-1c, S-1 permit holders

Ohio § 4303.332

Title 43Liquor

Ch. 4303Liquor Permits

This text of Ohio § 4303.332 (Tax exemption for A-1c, S-1 permit holders) 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. § 4303.332 (2026).

Text

(A)Both of the following are exempt from the taxes levied under sections4301.42and4305.01of 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, wherever produced, that does not exceed nine million three hundred thousand gallons in a calendar year;

(2)An S-1 permit holder with a total production of beer, wherever produced, that does not exceed nine million three hundred thousand gallons in a calendar year. The exemption may be claimed monthly against taxes levied under one or more of those sections as the reports required by section4303.33of the Revised Code are due. At the time the report for December is due for a calendar year during which a permit holder claimed an exemption under this section, if the p

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(A) Both of the following are exempt from the taxes levied under sections4301.42and4305.01of 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, wherever produced, that does not exceed nine million three hundred thousand gallons in a calendar year;

(2) An S-1 permit holder with a total production of beer, wherever produced, that does not exceed nine million three hundred thousand gallons in a calendar year.

The exemption may be claimed monthly against taxes levied under one or more of those sections as the reports required by section4303.33of the Revised Code are due. At the time the report for December is due for a calendar year during which a permit holder claimed an exemption under this section, if the permit holder has paid the tax levied under sections4301.42and4305.01of the Revised Code, the permit holder may claim a refund of such tax paid during the calendar year or shall remit any additional tax due because the permit holder did not qualify for the exemption on the December report. For the purpose of providing this refund, taxes previously paid under section4303.33of the Revised Code during the calendar year shall not be considered final until the December report is filed.

(B) The tax commissioner shall prescribe forms for and allow the exemptions and refunds authorized by this section.

Last updated September 9, 2021 at 3:50 PM