The bill, introduced by Representatives Deeter and Fischer, aims to amend sections 5739.02, 5739.03, and 5739.05 of the Revised Code to establish a sales tax holiday for firearm safety and storage devices, allowing consumers to purchase these items without incurring sales tax for four months each year. The bill includes new provisions that specifically authorize this sales tax holiday, promoting firearm safety and responsible ownership by making safety devices more accessible. Additionally, it introduces definitions for "firearm safety device" and "firearm storage device," clarifying their intended use to prevent unauthorized access and ensure safe storage of firearms.

In addition to the firearm safety provisions, the bill updates the existing sales tax exemption framework by adding new categories for various goods and services, including feminine hygiene products, children's diapers, and therapeutic creams for children. It also outlines exemptions for sales related to telecommunications services, agricultural operations, and personal computers for certified teachers. The bill emphasizes the importance of accurate record-keeping for exempt sales and clarifies vendor responsibilities regarding tax compliance. Overall, the proposed amendments aim to streamline and expand the scope of sales tax exemptions in Ohio, particularly in relation to public health and safety products, while repealing existing sections of the Revised Code to facilitate these changes.

Statutes affected:
As Introduced: 5739.02, 5739.03, 5739.05