The bill amends the Revised Code to establish comprehensive regulations for the sale, taxation, and possession of intoxicating hemp products and drinkable cannabinoid products in Ohio. It prohibits the sale of these products outside licensed dispensaries and introduces a framework for taxation, ensuring state revenue collection. New definitions for various hemp-related products, such as "vapor products" and "processed hemp flower," are included, along with specific amendments to tax-related sections, including the addition of Chapter 3779, which municipal corporations cannot duplicate. The bill also outlines the responsibilities of the attorney general in tax debt collection and mandates background checks for hemp cultivation license applicants, with provisions for license denial based on felony convictions related to controlled substances.

Additionally, the bill sets forth regulations for the sale and distribution of drinkable cannabinoid products, including age restrictions and labeling requirements. It establishes penalties for non-compliance and outlines the responsibilities of manufacturers, distributors, and retailers. The legislation also enhances the enforcement capabilities of the Department of Public Safety, allowing it to assist in enforcing hemp regulations and conduct investigations related to the use of supplemental nutrition assistance program benefits. Furthermore, it introduces new definitions and regulations concerning tax return preparers, streamlining the legal framework for tax administration in Ohio while ensuring compliance and consumer safety.

Statutes affected:
As Introduced: 131.02, 715.013, 928.01, 928.03, 4506.01, 5502.01, 5502.13, 5502.14, 5703.052, 5703.053, 5703.19, 5703.263, 5703.50, 5703.70, 5703.77
As Reported By Senate Committee: 131.02, 715.013, 928.01, 928.03, 4506.01, 5502.01, 5502.13, 5502.14, 5703.052, 5703.053, 5703.19, 5703.263, 5703.50, 5703.70, 5703.77
As Passed By Senate: 131.02, 715.013, 928.01, 928.03, 4506.01, 5502.01, 5502.13, 5502.14, 5703.052, 5703.053, 5703.19, 5703.263, 5703.50, 5703.70, 5703.77