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The Legislative Service Commission staff updates the Revised Code on an ongoing basis, as it completes its act review of enacted legislation. Updates may be slower during some times of the year, depending on the volume of enacted legislation.

Section 5709.55 | Grape products - personal property exemption.

Ohio Revised Code
/
Title 57 Taxation
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Chapter 5709 Taxable Property - Exemptions
 
You are viewing a past version of this section that is no longer in effect View Current Version
Effective:
October 20, 1987
Legislation:
Senate Bill 9 - 117th General Assembly
PDF:
Download Authenticated PDF
 

Personal property used exclusively to transport, store, crush, press, process, ferment, or age grape agricultural products in the production of grape juice or grape wine, and grape juice or grape wine held in the course of business, but not held in labeled containers in which it will be sold, are exempt from personal property taxation if either of the following apply:

(A) The property is used or held by the holder of a liquor permit issued under section 4303.03 of the Revised Code whose primary business is the production of wine;

(B) The production is used or held by a person or enterprise engaged in agriculture that sells the grape agricultural products or juice or wine to a holder of a liquor permit issued under section 4303.03 of the Revised Code if the primary business of the permittee is the production of wine.

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