Information Release

XT 2002-05 - Alcoholic Beverage Reporting Changes for Out-of-State Wine Suppliers – Issued July, 2002; Updated February, 2019

This is the second version of this information release. It has been updated to reflect current Revised Code citations and contact information for the Energy and Excise Division.

Section 4301.433 of the Revised Code requires two copies of the invoices for wine bottled outside of Ohio and shipped into Ohio and intended for sale in Ohio to be furnished to the Tax Commissioner.

Please send two copies of the invoices to the Ohio Department of Taxation, Excise Tax Division, P.O. Box 530, Columbus, Ohio 43216-0530. R.C. 4301.433 also authorizes the filing of the invoice information electronically in a format prescribed by the Commissioner. Accordingly, the Commissioner will accept a filing in an electronic format provided it contains your name, the purchaser's name, invoice number, invoice date and the number of gallons of wine with less than 14 percent alcohol, the number of gallons of wine with between 14 percent and 21 percent alcohol, vermouth, sparkling and carbonated wine and champagne, and cider less than 6 percent alcohol.

If you are interested in filing the information electronically, please call the Energy and Excise Tax Division at (855) 466-3921 or email the Division at ExciseAlcohol@tax.state.oh.us.

Ohio Department of Taxation
Excise and Energy Tax Division
P.O. Box 530
Columbus, Ohio 43216-0530
Telephone: (855) 466-3921
Fax: (206) 350-6722
Web site: https://www.tax.ohio.gov