In order to assist with the collection of the tax levied under section 4301.43 of the Revised Code, a supplier of wine that is bottled outside this state and that is shipped into and intended for sale within this state shall furnish to the tax commissioner two copies of the invoice for each shipment of that wine into this state. The supplier may furnish the invoice information electronically in a format prescribed by the tax commissioner. All such invoices and invoice information shall be open to public inspection during regular business hours.
Effective Date: 10-11-2002
Section: Previous 4301.421 4301.422 4301.423 4301.424 4301.43 4301.431 4301.432 4301.433 4301.44 4301.441 4301.45 4301.46 4301.47 4301.48 4301.49 NextLast modified: October 10, 2016