Ohio Code § 4303.232

Ohio Code § 4303.232. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.

§ 4303.232.

(A)(1) The division of liquor control may issue an S-1 permit to a person that manufactures

beer or less than two hundred fifty thousand gallons of wine per year.  If the person resides outside this state, the person shall comply with the requirements

governing the issuance of licenses or permits that authorize the sale of beer or intoxicating

liquor by the appropriate authority of the state in which the person resides and by

the alcohol and tobacco tax and trade bureau of the United States department of the

treasury. (2) The fee for the S-1 permit is twenty-five dollars. (3) An S-1 permit holder may sell beer or wine to a personal consumer by receiving and

filling orders that the personal consumer submits to the permit holder.  The permit holder shall sell only beer or wine that the permit holder has manufactured

to a personal consumer. (4) An S-1 permit holder shall renew the permit in accordance with section 4303.271 of the Revised Code , except that the renewal shall not be subject to the notice and hearing requirements

established in division (B) of that section. (5) The division may refuse to renew an S-1 permit for any of the reasons specified in section 4303.292 of the Revised Code or if the holder of the permit fails to do any of the following: (a) Collect and pay all applicable taxes specified in division (B) of this section; (b) Pay the permit fee; (c) Comply with this section or any rules adopted by the liquor control commission under section 4301.03 of the Revised Code . (B)(1) An S-1 permit holder who sells wine shall collect and pay the taxes relating to the

delivery of wine to a personal consumer that are levied under sections 4301.421, 4301.43,

and 4301.432 and Chapters 5739. and 5741. of the Revised Code. (2) An S-1 permit holder who sells beer shall collect and pay the taxes relating to the

delivery of beer to a personal consumer that are levied under sections 4301.42 and

4301.421 and Chapters 4305., 4307., 5739., and 5741. of the Revised Code. (C)(1) An S-1 permit holder shall send a shipment of beer or wine that has been paid for

by a personal consumer to that personal consumer via an H permit holder.  Prior to sending a shipment of beer or wine to a personal consumer, an S-1 permit

holder, or an employee of the permit holder, shall make a bona fide effort to ensure

that the personal consumer is at least twenty-one years of age.  The shipment of beer or wine shall be shipped in a package that clearly states that

it contains alcohol.  No person shall fail to comply with division (C)(1) of this section. (2) Upon delivering a shipment of beer or wine to a personal consumer, an H permit holder,

or an employee of the permit holder, shall verify that the personal consumer is at

least twenty-one years of age by checking the personal consumer's driver's or commercial

driver's license or identification card issued under sections 4507.50 to 4507.52 of the Revised Code . (3) An S-1 permit holder shall keep a record of each shipment of beer or wine that the

permit holder sends to a personal consumer.  The records shall be used for all of the following: (a) To provide a copy of each beer or wine shipment invoice to the tax commissioner in

a manner prescribed by the commissioner.  The invoice shall include the name of each personal consumer that purchased beer

or wine from the S-1 permit holder in accordance with this section and any other information

required by the tax commissioner. (b) To provide annually in electronic format by electronic means a report to the division.  The report shall include the name and address of each personal consumer that purchased

beer or wine from the S-1 permit holder in accordance with this section, the quantity

of beer or wine purchased by each personal consumer, and any other information requested

by the division.  The division shall prescribe and provide an electronic form for the report and shall

determine the specific electronic means that the S-1 permit holder must use to submit

the report. (c) To notify a personal consumer of any health or welfare recalls of the beer or wine

that has been purchased by the personal consumer. (D) As used in this section, “ personal consumer ” means an individual who is at least twenty-one years of age, is a resident of this

state, does not hold a permit issued under this chapter, and intends to use beer or

wine purchased in accordance with this section for personal consumption only and not

for resale or other commercial purposes. (E) An S-1 permit holder shall comply with this chapter, Chapter 4301. of the Revised

Code, and any rules adopted by the liquor control commission under section 4301.03 of the Revised Code .

Source: official Ohio text · Last verified 2026-08-27

At a glance

  • Citation: Ohio Revised Code § 4303.232
  • Jurisdiction: Ohio
  • Code: Ohio Revised Code
  • Text: transcribed from the official source (verify below)

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