The bill introduced in the 136th General Assembly seeks to amend several 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 introduces a new exemption specifically for these devices, defined as equipment designed to prevent unauthorized access to or operation of a firearm, which includes secure storage options like gun safes. The bill also clarifies the definitions of various terms related to sales and services, ensuring a clear understanding of transactions and compliance with tax regulations.

In addition to the firearm safety device exemption, the bill outlines vendor responsibilities for tax collection and record-keeping, including the requirement to display notices at points of sale regarding the tax exemption for firearm safety devices. It also establishes a streamlined process for transient vendors to obtain licenses for retail sales in counties without a permanent location. The bill repeals certain existing sections related to vendor licensing and sales tax, aiming to enhance regulatory efficiency and consumer awareness while ensuring compliance with tax obligations.

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