OHIO LEGISLATIVE SERVICE COMMISSION
Office of Research Legislative Budget
www.lsc.ohio.gov and Drafting Office
H.B. 118 Bill Analysis
135th General Assembly
Click here for H.B. 118’s Fiscal Note
Version: As Reported by House Ways & Means
Primary Sponsors: Reps. Santucci and M. Miller
Effective date:
Zachary P. Bowerman, Attorney
SUMMARY
 Exempts certain baby products from the sales and use tax.
DETAILED ANALYSIS
Sales and use tax exemption for baby products
The bill exempts the following products, generally used for babies and small children,
from the sales and use tax:
 Children’s diapers.
 Car and booster seats.
 Baby carriers.
 Strollers.
 Cribs, including portable cribs.
 Baby monitors, i.e., any audio or video system that allows an individual to monitor a
baby in a different room of the same building.
The exemptions begin to apply in the first month after the bill’s 90-day effective date.1
Existing exemptions for diapers
Under continuing law, sales of both children and adult diapers are already exempt
during the first weekend of August each year as part of Ohio’s “sales tax holiday” for school
1 R.C. 5739.01(SSS) and 5739.02(B)(60); Section 3.
June 15, 2023
Office of Research and Drafting LSC Legislative Budget Office
supplies and clothing. In addition, adult diapers are exempt under continuing law if sold to a
Medicaid recipient pursuant to a prescription.2
HISTORY
Action Date
Introduced 03-16-23
Reported, H. Ways & Means 06-14-23
ANHB0118RH-135/ts
2 R.C. 5739.01(SSS) and 5739.02(B)(55) and (56).
P a g e |2 H.B. 118
As Reported by House Ways and Means