2006 Ohio Revised Code - [4301.43.3] 4301.433.Supplier of wine bottled outside Ohio to furnish invoices to tax commissioner.
[§ 4301.43.3] § 4301.433. Supplier of wine bottled outside Ohio to furnish invoices to tax commissioner.
In order to assist with the collection of the tax levied under
section 4301.43 of the Revised Code, a supplier of wine that is bottled outside this state and that is shipped into and intended for sale within this state shall furnish to the tax commissioner two copies of the invoice for each shipment of that wine into this state. The supplier may furnish the invoice information electronically in a format prescribed by the tax commissioner. All such invoices and invoice information shall be open to public inspection during regular business hours.
HISTORY: 149 v H 371. Eff 10-11-2002.
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