612.01 DEFINITIONS.
   As used in this chapter:
   (a)   "Alcohol" means ethyl alcohol, whether rectified or diluted with water or not, whatever its origin may be, and includes synthetic ethyl alcohol. "Alcohol" does not include denatured alcohol and wood alcohol.
   (b)   (1)   "Beer" includes all beverages brewed or fermented wholly or in part from malt products and containing one-half of one percent (0.5%) or more, of alcohol by volume. (ORC 4301.01)
      (2)   Beer, regardless of the percent of alcohol by volume, is not intoxicating liquor for purposes of this chapter. (ORC 4301.244)
   (c)   "Cider" means all liquids fit to use for beverage purposes that contain one-half of one percent of alcohol by volume, but not more than six percent of alcohol by weight, and that are made through the normal alcoholic fermentation of the juice of sound, ripe apples, including, without limitation, flavored, sparkling or carbonated cider and cider made from pure condensed apple must.
   (d)   "Intoxicating liquor" and "liquor" include all liquids and compounds, other than beer as defined in subsection (c) hereof, containing one half of one percent (0.5%) or more of alcohol by volume which are fit to use for beverage purposes, from whatever source and by whatever process produced, by whatever name called and whether they are medicated, proprietary or patented. Such phrase includes cider and alcohol and all solids and confections which contain one-half of one percent or more of alcohol by volume.
   (e)   "Low-alcohol beverage" means any brewed or fermented malt product, or any product made from the fermented juices of grapes, fruits or other agricultural products, that contains either no alcohol or less than one-half of one percent of alcohol by volume. The beverages described in this subsection do not include a soft drink such as root beer, birch beer or ginger beer.
   (f)   "Manufacture" includes all processes by which beer or intoxicating liquor is produced, whether by distillation, rectifying, fortifying, blending, fermentation, brewing or in any other manner.
   (g)   "Mixed beverages," such as bottled and prepared cordials, cocktails and highballs, are products obtained by mixing any type of whiskey, neutral spirits, brandy, gin or other distilled spirits with, or over, carbonated or plain water, pure juices from flowers and plants, and other flavoring materials. The completed product shall contain not less than one-half of one percent of alcohol by volume and not more than twenty-one percent of alcohol by volume. The phrase includes the contents of a pod.
   (h)   "Person" includes firms and corporations.    
   (i)   "Pharmacy" means an establishment as defined in Ohio R.C. 4729.01, which is under the management or control of a licensed pharmacist in accordance with Ohio R.C. 4729.27.
   (j)   “Pod.” Means a sealed capsule made from plastic, glass, aluminum, or a combination thereof to which all of the following apply:
      (1)   The capsule contains intoxicating liquor of more than 21% of alcohol by volume.
      (2)   The capsule also contains a concentrated flavoring mixture.
      (3)   The contents of the capsule are not readily accessible or intended for consumption unless certain manufacturer's processing instructions are followed.
      (4)   The instructions include releasing the contents of the capsule through a machine specifically designed to process the contents.
      (5)   After being properly processed according to the manufacturer's instructions, the final product produced from the capsule contains not less than 0.5% of alcohol by volume and not more than 21% of alcohol by volume.
   (k)   "Restaurant" means a place located in a permanent building provided with space and accommodations wherein, in consideration of the payment of money, hot meals are habitually prepared, sold and served at noon and evening, as the principal business of the place. "Restaurant" does not include pharmacies, confectionery stores, lunch stands, night clubs and filling stations.
   (l)   "Sealed container" means any container having a capacity of not more than 128 fluid ounces, the opening of which is closed to prevent the entrance of air.
   (m)   "Vehicle" includes all means of transportation by land, by water, or by air, and everything made use of in any way for such transportation.
   (n)   “Wine.” All liquids fit to use for beverage purposes containing not less than 0.5% of alcohol by volume and not more than 21% of alcohol by volume, that is made from the fermented juices of grapes, fruits, or other agricultural products. The term includes cider, except as used in R.C. §§ 4301.13, 4301.421, 4301.422, 4301.432, and 4301.44, and, for purposes of determining the rate of the tax that applies, R.C. § 4301.43(B), the term does not include cider.
(R.C. § 4301.01)