Ohio Code 4307.01 – Bottled beverage tax definitions
Current as of: 2023 | Check for updates
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As used in sections 4307.01 to 4307.12 of the Revised Code:
Terms Used In Ohio Code 4307.01
- Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
- Person: includes an individual, corporation, business trust, estate, trust, partnership, and association. See Ohio Code 1.59
- state: means the state of Ohio. See Ohio Code 1.59
(A) “Beer” and “beverages” have the same meaning as given in division (B)(2) of section 4301.01 of the Revised Code.
(B) “Person” includes firms and corporations.
(C) “Wholesale dealer” includes only those persons who sell bottled beverages to retail dealers or for purpose of resale only.
(D) “Retail dealer” includes every person other than a wholesale dealer or a manufacturer engaged in the business of selling bottled beverages in this state, irrespective of quantity or amount or number of sales.
(E) “Sales” includes exchange, barter, gift, offer for sale, and distribution, and excludes transactions in interstate or foreign commerce.