Tax Rules: Final: 5703-17
5703-17-03 - Measuring bottle
content
Independently of the designation of liquid content appearing
on the label or bottle of any taxable beer or malt beverage
in sealed bottles or cans, the computation of the tax shall
be based upon the liquid content actually contained in such
sealed bottles. Such actual content shall be established by
the content-setting device on the bottle-filling machine in
use by a manufacturer or bottler. Thus, if a bottle-filling
machine is set to deliver twelve ounces of liquid, the
content for the purpose of computing the tax shall be deemed
to be the amount of such setting, notwithstanding a slight
variation due to age, type or other condition of the machine
used.
Should the machine be set to deliver twelve and one-half or
thirteen ounces, the actual content will be considered to be
in excess of twelve ounces and the tax shall be computed the
same as for eighteen ounces.
The Department of Taxation may in case of uncertainty,
however, determine the tax upon the tested liquid content of
assumed average bottles of a given brand as found in the
market, or the statement of the label, whichever is higher.
Effective: 7-21-39 as TX-23-05
Promulgated under: 5703.14