Tax Rules: Final: 5703-17
5703-17-01 - Definitions
As used in Chapters 4301., 4303., 4305. and 4307. of the
Revised Code:
"Barrels" includes barrels, kegs, and any other containers
having a capacity of more than one gallon, or 128 fluid
ounces.
"Bottles" and "cans" include glass, metal, paper or other
containers having a capacity of one gallon, or 128 fluid
ounces, or less.
Effective: 10-21-67 as TX-23-01
Promulgated under: 5703.14
Prior effective dates: 7-20-39