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2011 Ohio Revised Code
Title [43] XLIII LIQUOR
Chapter 4307: TAX ON BOTTLED BEVERAGES
4307.08 Duplicate invoice system - freight bills.


OH Rev Code § 4307.08 What's This?

When delivering bottled beverages to any person, each manufacturer and wholesale dealer in this state shall make a duplicate invoice showing the date of delivery, the amount and value of each shipment of bottled beverages delivered, and the name of the purchaser to whom delivery is made, and shall retain such invoice for two years, subject to the use and inspection of the tax commissioner.

When bottled beverages are shipped into the state, the railroad company, express company, or any other public carrier transporting any shipment thereof shall file with the commissioner a copy of the freight bill within ten days after the delivery of each shipment.

Effective Date: 10-01-1953

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