us-oh/stat
Ohio Rev. Code § 5709.55
Grape products - personal property exemption
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 or 4303.031 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 or 4303.031 of the Revised Code if the primary business of the permittee is the production of wine.
Source: view the official text
In this chapter (40 sections)
- 5709.24 · Tax commissioner to adopt rules
- 5709.25 · Exemption of pollution control facilities
- 5709.26 · Revocation of certificate due to fraud or misrepresentation -…
- 5709.27 · Transfer of exemption certificate
- 5709.28 · Percentage of taxable value of agricultural security area…
- 5709.40 · Declaration that improvements constitute public purpose -…
- 5709.041 · Exemption of certain deposits
- 5709.41 · Declaration that improvements constitute public purpose
- 5709.42 · Annual service payments in lieu of taxes
- 5709.43 · Municipal public improvement tax increment equivalent fund -…
- 5709.44 · Foreign trade zone exemption
- 5709.45 · Downtown redevelopment districts
- 5709.46 · Annual service payments in lieu of taxes
- 5709.47 · Municipal downtown redevelopment district fund
- 5709.48 · Transportation financing districts; creation
- 5709.49 · Service payments
- 5709.50 · Regional transportation improvement project fund
- 5709.51 · Extension of exemption from taxation of improvements
- 5709.52 · Exemption from taxation for increase in value for newly…
- 5709.53 · Exemption of solar, wind or hydrothermal energy system and of…
- 5709.55 · Grape products - personal property exemption
- 5709.56 · Residential development land exemption
- 5709.57 · Agreements with qualifying athletic complexes
- 5709.61 · Enterprise zone definitions
- 5709.62 · Designation of enterprise zones by municipal corporations
- 5709.63 · Designation of enterprise zones by counties
- 5709.64 · Applying for tax incentive qualification certificate
- 5709.65 · Entitlement to tax incentives
- 5709.66 · Applying for employee tax credit certificate
- 5709.67 · Duties of director of development and tax commissioner
- 5709.68 · Report on all agreements in effect
- 5709.69 · Notice of intent to relocate
- 5709.71 · Exemption of port authority property leased to railroad -…
- 5709.72 · Exemption for library technology development
- 5709.73 · Exemption for increase in property value due to public…
- 5709.74 · Annual service payments in lieu of taxes
- 5709.75 · Township public improvement tax increment equivalent fund
- 5709.76 · Exempting public obligations and purchase obligations
- 5709.77 · County public infrastructure improvement definitions
- 5709.78 · Exemption for increase in property value due to county public…