The bill introduced in the 136th General Assembly amends sections of the Revised Code to exempt sales of firearm safety devices from sales and use tax, specifically inserting a new category under section 5739.02 for these devices. This legislative change aims to promote the purchase and use of firearm safety devices, thereby enhancing public safety and encouraging responsible gun ownership. The bill also includes provisions requiring vendors to inform consumers about this tax exemption at points of sale and during the retail sale or transfer of firearms.

In addition to the firearm safety device exemption, the bill clarifies vendor licensing requirements and the process for collecting and remitting sales tax. It streamlines the licensing process for transient vendors, allowing them to operate without obtaining separate licenses from county auditors. The bill also repeals existing sections related to vendor licensing and tax administration, granting the tax commissioner authority to issue additional licenses as needed. Overall, the bill seeks to enhance regulatory clarity, ensure compliance among vendors, and support public safety initiatives through the promotion of firearm safety devices.

Statutes affected:
As Introduced: 5739.01, 5739.02, 5739.03, 5739.17