Ohio Code § 4301.55

§ 4301.55.

If the laws of another state, territory, or nation, or the rules and regulations of

any administrative body in another state, territory, or nation, authorize or impose

any tax, fee, or charge upon the right to transport or import into that state, territory,

or nation any beer or wine manufactured in this state;  or authorize or impose any

different warehousing requirements or higher warehousing or inspection fees upon any

beer or wine manufactured in this state and imported into or sold in that state, territory,

or nation than are imposed upon beer and wine manufactured in that state, territory,

or nation;  or impose any higher fee for the privilege of selling or handling beer

or wine manufactured in this state than is imposed for the privilege of handling or

selling the same kind of beverages manufactured within that state, territory, or nation

or any other state, territory, or nation, the tax commissioner shall levy and collect

similar taxes, fees, and charges from licensees or persons selling in this state beer

and wine manufactured in that other state, territory, or nation.  The taxes, fees, and charges shall be in addition to the taxes, fees, and charges

assessed and collected by the commissioner under section 4301.54 of the Revised Code .