2006 Ohio Revised Code - [4303.33.3] 4303.333.Tax exemption and refund for certain A-2 permit holders.

[§ 4303.33.3] § 4303.333. Tax exemption and refund for certain A-2 permit holders.
 

An A-2 permit holder in this state whose total production of wine, wherever produced, which but for this exemption is taxable under section 4301.43 of the Revised Code does not exceed five hundred thousand gallons in a calendar year, shall be allowed an exemption from the taxes levied in the following calendar year under section 4301.43 of the Revised Code on wine produced and sold or distributed in this state. The exemption may be claimed monthly against taxes levied under such section as the reports required by section 4303.33 of the Revised Code are due. At the time the report for December is due for a calendar year during which a permit holder is eligible to receive an exemption under this section, if the permit holder has paid the tax levied under section 4301.43 of the Revised Code, the permit holder may claim a refund of such tax paid during the calendar year. For the purpose of providing this refund, taxes previously paid under section 4303.33 of the Revised Code during the calendar year shall not be considered final until the December report is filed. The tax commissioner shall prescribe forms for and allow the exemptions and refunds authorized by this section. 
 

HISTORY: 139 v H 694 (Eff 1-1-82); 139 v S 550. Eff 11-26-82.