The bill introduced in the 136th General Assembly seeks to amend sections of the Revised Code to exempt sales of firearm safety devices from sales and use tax, thereby promoting public safety and responsible gun ownership. It includes new legal language that defines "firearm safety device" as equipment designed to prevent unauthorized access to or operation of a firearm, while explicitly excluding display cabinets intended for showcasing firearms. The bill also clarifies the definitions of "sale" and "selling" to encompass various transactions and ensures that the exemption for firearm safety devices is clearly articulated within the existing tax framework.

In addition to the firearm safety device exemption, the bill modifies existing language by deleting the reference to certain exemptions and adding the new exemption to the list that requires a certificate for tax exemption claims. It introduces a transient vendor's license that allows vendors without a fixed place of business to sell in any county, provided they pay a fee. Furthermore, vendors selling firearms are required to inform consumers about the sales tax exemption for firearm safety devices at points of sale. The bill aims to streamline tax collection processes while expanding the scope of tax exemptions available to consumers, particularly in relation to charitable and public service activities.

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