Ohio Code § 4303.333
Ohio Code § 4303.333. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 4303.333.
(A) An A-2 or A-2f permit holder in this state or S-1 or S-2 permit holder whose total
production of wine, wherever produced, which but for this exemption is taxable under section 4301.43 of the Revised Code does not exceed five hundred thousand gallons in a calendar year, shall be allowed
an exemption from the taxes levied under section 4301.43 of the Revised Code on wine produced and sold or distributed in this state. The exemption may be claimed monthly against current taxes levied under such section
as the reports required by section 4303.33 of the Revised Code are due. At the time the report for December is due for a calendar year during which a permit
holder claimed an exemption under this section, if the permit holder has paid the
tax levied under section 4301.43 of the Revised Code , the permit holder may claim a refund of such tax paid during the calendar year or
shall remit any additional tax due because it did not qualify for the exemption on
the December report. For the purpose of providing this refund, taxes previously paid under section 4303.33 of the Revised Code during the calendar year shall not be considered final until the December report
is filed. (B) The tax commissioner shall prescribe forms for and allow the exemptions and refunds
authorized by this section.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 4303.333
- 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 § 4303.333?
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 § 4303.333 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 § 4303.333 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Statutes are amended, repealed, and renumbered every session.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.
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