Ohio Code § 4301.432
Ohio Code § 4301.432. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 4301.432.
For the purpose of encouraging the grape industries of the state, a tax is hereby
levied on the sale or distribution of vermouth, sparkling and carbonated wine and
champagne, and other wine, except for known sacramental purposes, at the rate of two
cents per wine gallon, the tax to be paid by the holders of A-2, A-2f, B-2a, B-5,
S-1 and S-2 permits or by any other person selling or distributing wine upon which
no such tax has been paid. The treasurer of state shall credit to the Ohio grape industries fund created under section 924.54 of the Revised Code the moneys the treasurer of state receives from this tax.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 4301.432
- Jurisdiction: Ohio
- Code: Ohio Revised Code
- Text: transcribed from the official source (verify below)
Verify the text
Statute text is transcribed from the official Ohio Revised Code. Confirm it against the primary source before relying on it:
Not legal advice. Verify against the official source and consult a licensed Ohio attorney.
Common questions
What is the source of Ohio Revised Code § 4301.432?
The text above is transcribed from the Ohio Revised Code, the codified statutes of Ohio. The official publisher link appears under "Verify the text" on this page.
What subject does Ohio Revised Code § 4301.432 address?
It addresses the rule set out in the section text. Read the section together with the surrounding provisions listed under "Nearby provisions" for the full picture.
Is Ohio Revised Code § 4301.432 still in force?
Statutes are amended, repealed, and renumbered every session. Confirm the current version at the official Ohio source before relying on this text.
Can this page be used as legal advice?
No. This is a reference transcription for research. Applying Ohio law to your facts requires a licensed Ohio attorney who can review the specifics.