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6 chapters · 264 sections in this title.
Ohio Rev. Code Ann. § 4307.01 Bottled beverage tax definitions
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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 …
Ohio Rev. Code Ann. § 4307.04 Administration of tax on sale of bottled beverages
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The tax commissioner shall enforce and administer sections 4301.42, 4301.421, 4301.422, 4301.423, 4301.424, 4303.33, 4303.331, 4305.01, and 4307.01 to 4307.12 of the Revised Code. The commissioner may adopt such rules as are necessary to carry out such sections and may adopt diff…
Ohio Rev. Code Ann. § 4307.05 Tax refunds - tax illegally or erroneously paid
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(A) The tax commissioner shall refund to persons required to pay the tax levied under section 4301.42, 4301.421, 4301.424, 4301.43, 4301.432, 4303.33, or 4305.01 of the Revised Code amounts paid illegally or erroneously or paid on an illegal or erroneous assessment. Applications …
Ohio Rev. Code Ann. § 4307.07 Tax refunds - resales outside the state
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When tax has been paid on bottled beverages and such bottled beverages are sold and shipped in interstate or foreign commerce, or transported by either the purchaser or seller out of the state for the purpose of resale outside the state, the seller in this state is entitled to a …