Section 4301.432 | Tax on sale and distribution of vermouth, sparkling and carbonated wine and champagne, and other wine.
For the purpose of encouraging the grape industries of the state, a tax is hereby levied on the sale or distribution of vermouth, sparkling and carbonated wine and champagne, and other wine, except for known sacramental purposes, at the rate of two cents per wine gallon, the tax to be paid by the holders of A-2, A-2f, B-2a, B-5, S-1, and S-2 permits or by any other person selling or distributing wine upon which no such tax has been paid. The treasurer of state shall credit to the Ohio grape industries fund created under section 924.54 of the Revised Code the moneys the treasurer of state receives from this tax.
Last updated August 24, 2021 at 2:16 PM
Available Versions of this Section
- September 1, 2008 – Senate Bill 150 - 127th General Assembly [ View September 1, 2008 Version ]
- September 28, 2016 – Amended by House Bill 342 - 131st General Assembly [ View September 28, 2016 Version ]
- September 30, 2021 – Amended by House Bill 110 - 134th General Assembly [ View September 30, 2021 Version ]