Ohio § 4307.01 Bottled beverage tax definitions

Ohio Statutes

§ 4307.01 — Bottled beverage tax definitions

Ohio § 4307.01

Title 43Liquor

Ch. 4307Tax On Bottled Beverages

This text of Ohio § 4307.01 (Bottled beverage tax definitions) 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. § 4307.01 (2026).

Text

As used in sections4307.01to4307.12of the Revised Code:

(A)"Beer" and "beverages" have the same meaning as given in division (B)(2) of section4301.01of the Revised Code.

(B)"Person" includes firms and corporations.

(C)"Wholesale dealer" includes only those persons who sell bottled beverages to retail dealers or for purpose of resale only.

(D)"Retail dealer" includes every person other than a wholesale dealer or a manufacturer engaged in the business of selling bottled beverages in this state, irrespective of quantity or amount or number of sales.

(E)"Sales" includes exchange, barter, gift, offer for sale, and distribution, and excludes transactions in interstate or foreign commerce.

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As used in sections4307.01to4307.12of the Revised Code:

(A) "Beer" and "beverages" have the same meaning as given in division (B)(2) of section4301.01of the Revised Code.

(B) "Person" includes firms and corporations.

(C) "Wholesale dealer" includes only those persons who sell bottled beverages to retail dealers or for purpose of resale only.

(D) "Retail dealer" includes every person other than a wholesale dealer or a manufacturer engaged in the business of selling bottled beverages in this state, irrespective of quantity or amount or number of sales.

(E) "Sales" includes exchange, barter, gift, offer for sale, and distribution, and excludes transactions in interstate or foreign commerce.