Ohio Code § 4301.54
Ohio Code § 4301.54. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 4301.54.
If the laws of another state, territory, or nation, or the rules and regulations of
an administrative body in another state, territory, or nation, provide for the levy
and collection of taxes, fees, and charges upon the products of Ohio manufacturers
of wine or manufacturers or brewers of beer when those products are sold in, delivered,
or shipped into the other state, territory, or nation, in excess of the taxes, fees,
and charges levied and collected on the products of manufacturers or brewers of those
states, territories, or nations, whether those taxes, fees, and charges are in the
nature of an excise, sales, or import tax, or by whatever name designated, the tax
commissioner shall levy and collect additional taxes, fees, and charges on the products
of manufacturers of wine or manufacturers and brewers of beer of that other state,
territory, or nation when sold in, delivered, or shipped into this state. The additional taxes, fees, and charges shall be in excess of those provided for in
other sections of this chapter or Chapters 4303. and 4307. and section 4305.13 of the Revised Code , in the same proportion or in the same amount as taxes, fees, and charges levied
and collected in the other state, territory, or nation upon the products of Ohio manufacturers
of wine or manufacturers or brewers of beer are in excess of those levied and collected
on the products of manufacturers and brewers of the other state, territory, or nation. If the laws of another state, territory, or nation, or the rules and regulations of
an administrative body in another state, territory, or nation, provide for the levy
and collection of taxes, fees, or charges against Ohio manufacturers of wine or manufacturers
or brewers of beer for the privilege of doing business in that state, territory, or
nation, like amounts shall be levied and collected on manufacturers or brewers of
that state, territory, or nation for the privilege of doing business in this state.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 4301.54
- 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 § 4301.54?
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 § 4301.54 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 § 4301.54 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.