Ohio § 5709.55 Grape products - personal property exemption

Ohio Statutes

§ 5709.55 — Grape products - personal property exemption

Ohio § 5709.55

Title 57Taxation

Ch. 5709Taxable Property - Exemptions

This text of Ohio § 5709.55 (Grape products - personal property exemption) 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. § 5709.55 (2026).

Text

Personal property used exclusively to transport, store, crush, press, process, ferment, or age grape agricultural products in the production of grape juice or grape wine, and grape juice or grape wine held in the course of business, but not held in labeled containers in which it will be sold, are exempt from personal property taxation if either of the following apply:

(A)The property is used or held by the holder of a liquor permit issued under section4303.03or4303.031of the Revised Code whose primary business is the production of wine.

(B)The production is used or held by a person or enterprise engaged in agriculture that sells the grape agricultural products or juice or wine to a holder of a liquor permit issued under section4303.03or4303.031of the Revised Code if the primary busines

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Personal property used exclusively to transport, store, crush, press, process, ferment, or age grape agricultural products in the production of grape juice or grape wine, and grape juice or grape wine held in the course of business, but not held in labeled containers in which it will be sold, are exempt from personal property taxation if either of the following apply:

(A) The property is used or held by the holder of a liquor permit issued under section4303.03or4303.031of the Revised Code whose primary business is the production of wine.

(B) The production is used or held by a person or enterprise engaged in agriculture that sells the grape agricultural products or juice or wine to a holder of a liquor permit issued under section4303.03or4303.031of the Revised Code if the primary business of the permittee is the production of wine.