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2011 Ohio Revised Code
Title [43] XLIII LIQUOR
Chapter 4307: TAX ON BOTTLED BEVERAGES
4307.01 Bottled beverage tax definitions.


OH Rev Code § 4307.01 What's This?

As used in sections 4307.01 to 4307.12 of the Revised Code:

(A) “Beer” and “beverages” have the same meaning as given in division (B)(2) of section 4301.01 of the Revised Code.

(B) “Person” includes firms and corporations.

(C) “Wholesale dealer” includes only those persons who sell bottled beverages to retail dealers or for purpose of resale only.

(D) “Retail dealer” includes every person other than a wholesale dealer or a manufacturer engaged in the business of selling bottled beverages in this state, irrespective of quantity or amount or number of sales.

(E) “Sales” includes exchange, barter, gift, offer for sale, and distribution, and excludes transactions in interstate or foreign commerce.

Effective Date: 10-01-1982

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