Tax Rules: Final: 5703-19
5703-19-01 -
Liability for payment of the wine and mixed beverage
tax
For the purpose of this rule, "bottled" wine or mixed
beverage is deemed to be that beverage which has been placed
in the bottle or other container in which it will be sold or
distributed to the ultimate consumer.
If wine is bottled in this state in an internal revenue
bonded warehouse, the bottler becomes liable for payment of
the tax levied thereon upon removal of such wine from said
warehouse.
If wine is bottled in this state other than in an internal
revenue bonded warehouse, the bottler becomes liable for
payment of the tax levied thereon upon bottling of such wine.
If wine or mixed beverage which has been bottled in an
internal revenue bonded warehouse outside this state is
transferred to a like warehouse in Ohio, the consignee
becomes liable for payment of the tax levied thereon upon
removal from the Ohio warehouse.
If mixed beverage is bottled in this state, the bottler
becomes liable for payment of the tax levied thereon upon
transfer of ownership, for valuable consideration, to a
wholesaler or retailer.
If wine or mixed beverage which has been bottled outside this
state is imported into Ohio other than into an internal
revenue bonded warehouse, the first consignee thereof in this
state becomes liable for payment of the tax levied thereon
upon receipt or possession of such wine or mixed beverage.
Every permit holder who becomes liable for payment of the tax
levied on wine or mixed beverage must report and pay such tax
to the department of taxation on or before the eighteenth day
of the month immediately following that month in which such
liability was incurred.
Those permit holders whose authority to deal in alcoholic
beverage is limited to a B-2 liquor permit are hereby
relieved of the requirement of filing the tax returns
provided for in Section 4303.33(F) of the Revised Code.
Effective: 9-17-04
Promulgated under: 5703.14
Prior effective dates: 4-18-74, 9-29-76 as TX-25-01