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The Legislative Service Commission staff updates the Revised Code on an ongoing basis, as it completes its act review of enacted legislation. Updates may be slower during some times of the year, depending on the volume of enacted legislation.

Section 4301.432 | Tax on sale and distribution of vermouth, sparkling and carbonated wine and champagne, and other wine.

Ohio Revised Code
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Title 43 Liquor
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Chapter 4301 Liquor Control Law
 
You are viewing a past version of this section that is no longer in effect View Current Version
Effective:
September 28, 2016
Legislation:
House Bill 342 - 131st General Assembly
PDF:
Download Authenticated PDF
 

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, and S 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.

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