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Rule 5703-17-01 | Definitions.
As used in Chapters 4301., 4303., 4305. and 4307. of the Revised Code: "Barrels" includes barrels, kegs, and any other containers having a capacity of more than one gallon, or one hundred twenty-eight fluid ounces. "Bottles" and "cans" include glass, metal, paper or other containers having a capacity of one gallon, or one hundred twenty-eight fluid ounces, or less. Last updated December 6, 2023 at 12:19 PM Supplemental Information |
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Rule 5703-17-03 | Measuring bottle content.
Independently of the designation of liquid content appearing on the label or bottle of any taxable beer or malt beverage in sealed bottles or cans, the computation of the tax is based upon the liquid content actually contained in such sealed bottles. The bottle-filling machine's content setting device in use by a manufacturer or bottler establishes the actual content. Thus, if a bottle-filling machine is set to deliver twelve ounces of liquid, the content for the purpose of computing the tax is the amount of such setting, notwithstanding a slight variation due to age, type or other condition of the machine used. Should the machine be set to deliver twelve and one-half or thirteen ounces, the actual content will be considered to be in excess of twelve ounces and the tax is computed the same as for eighteen ounces. The department of taxation may in case of uncertainty, however, determine the tax upon the tested liquid content of assumed average bottles of a given brand as found in the market, or the statement of the label, whichever is higher. Last updated February 4, 2024 at 8:46 AM Supplemental Information |