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. This holiday would last for four months each year, allowing consumers to purchase these items without incurring sales tax, thereby promoting firearm safety and responsible ownership. The bill includes new legal language that specifically authorizes this sales tax holiday and defines "firearm safety device" and "firearm storage device," establishing clear criteria for these items.

In addition to the firearm safety provisions, the bill introduces various amendments to existing tax exemption laws, including exemptions for medical supplies, emergency vehicles, and agricultural equipment. It clarifies the responsibilities of vendors and consumers regarding sales tax collection and compliance, while also establishing new requirements for the tax commissioner to provide notices to vendors about exemption periods. The bill repeals the existing sections of the Revised Code related to tax exemptions, indicating a comprehensive overhaul of the sales tax exemption process and vendor responsibilities.

Statutes affected:
As Introduced: 5739.02, 5739.03, 5739.05