Ohio Code § 4301.43

§ 4301.43.

(A) As used in sections 4301.43 to 4301.50 of the Revised Code : (1) “ Gallon ” or “ wine gallon ” means one hundred twenty-eight fluid ounces. (2) “ Sale ” or “ sell ” includes exchange, barter, gift, distribution, and, except with respect to A-4 permit

holders, offer for sale. (B) For the purposes of providing revenues for the support of the state and encouraging

the grape industries in the state, a tax is hereby levied on the sale or distribution

of wine in Ohio, except for known sacramental purposes, at the rate of thirty cents

per wine gallon for wine containing not less than four per cent of alcohol by volume

and not more than fourteen per cent of alcohol by volume, ninety-eight cents per wine

gallon for wine containing more than fourteen per cent but not more than twenty-one

per cent of alcohol by volume, one dollar and eight cents per wine gallon for vermouth,

and one dollar and forty-eight cents per wine gallon for sparkling and carbonated

wine and champagne, the tax to be paid by the holders of A-2, A-2f, B-5, S-1, and

S-2 permits or by any other person selling or distributing wine upon which no tax

has been paid.  From the tax paid under this section on wine, vermouth, and sparkling and carbonated

wine and champagne, the treasurer of state shall credit to the Ohio grape industries

fund created under section 924.54 of the Revised Code a sum equal to one cent per gallon for each gallon upon which the tax is paid. (C) For the purpose of providing revenues for the support of the state, there is hereby

levied a tax on prepared and bottled highballs, cocktails, cordials, and other mixed

beverages at the rate of one dollar and twenty cents per wine gallon to be paid by

holders of A-4 permits or by any other person selling or distributing those products

upon which no tax has been paid.  Only one sale of the same article shall be used in computing the amount of tax due.  The tax on mixed beverages to be paid by holders of A-4 permits under this section

shall not attach until the ownership of the mixed beverage is transferred for valuable

consideration to a wholesaler or retailer, and no payment of the tax shall be required

prior to that time. (D) From the tax paid under this section on wine, vermouth, and sparkling and carbonated

wine and champagne, the treasurer of state shall credit to the Ohio grape industries

fund created under section 924.54 of the Revised Code a sum equal to two cents per gallon upon which the tax is paid.  The amount credited under this division is in addition to the amount credited to

the Ohio grape industries fund under division (B) of this section. (E) For the purpose of providing revenues for the support of the state, there is hereby

levied a tax on cider at the rate of twenty-four cents per wine gallon to be paid

by the holders of A-2, A-2f, and B-5 permits or by any other person selling or distributing

cider upon which no tax has been paid.  Only one sale of the same article shall be used in computing the amount of the tax

due.