The bill introduced in the 136th General Assembly amends section 5739.02 of the Revised Code to exempt service dogs and miniature horses from sales and use tax. This amendment aims to reduce the financial burden on individuals who depend on these animals for assistance, thereby enhancing accessibility for those with disabilities. The bill recognizes the vital role that service animals play and seeks to ensure that acquiring them does not impose additional financial strain on their owners.

In addition to the new exemption for service animals, the bill includes the insertion of legal language that updates the designation of certain divisions within the tax code, changing the reference from division (B)(42)(q) to (B)(42)(o). It also repeals the existing section 5739.02, indicating a comprehensive update to the sales tax regulations. The proposed changes are designed to modernize and clarify the sales tax framework in Ohio, ensuring that the tax code remains clear and accessible while supporting essential industries and services. The new provisions will take effect on the first day of the first month following the bill's effective date.

Statutes affected:
As Introduced: 5739.02