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the Ohio Revised Code
2011 Ohio Revised Code
Title [43] XLIII LIQUOR
Chapter 4301: LIQUOR CONTROL LAW
4301.433 Out-of state wine bottlers to furnish invoices.
Universal Citation:
OH Rev Code § 4301.433
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on the American Association of Law Libraries Universal Citation Guide and is not
necessarily the official citation.
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.
Effective Date: 10-11-2002
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