Ohio Code § 5709.55
Ohio Code § 5709.55. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5709.55.
Personal property used exclusively to transport, store, crush, press, process, ferment,
or age grape agricultural products in the production of grape juice or grape wine,
and grape juice or grape wine held in the course of business, but not held in labeled
containers in which it will be sold, are exempt from personal property taxation if
either of the following apply: (A) The property is used or held by the holder of a liquor permit issued under section 4303.03 or 4303.031 of the Revised Code whose primary business is the production of wine. (B) The production is used or held by a person or enterprise engaged in agriculture that
sells the grape agricultural products or juice or wine to a holder of a liquor permit
issued under section 4303.03 or 4303.031 of the Revised Code if the primary business of the permittee is the production of wine.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5709.55
- 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 § 5709.55?
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 § 5709.55 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 § 5709.55 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Statutes are amended, repealed, and renumbered every session.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.