OHIO LEGISLATIVE SERVICE COMMISSION
Office of Research Legislative Budget
www.lsc.ohio.gov and Drafting Office
H.B. 186 Bill Analysis
135th General Assembly
Click here for H.B. 186’s Fiscal Note
Version: As Introduced
Primary Sponsors: Reps. Brewer and Brennan
Effective date:
Eliza Bauler-O’Grady, Attorney
SUMMARY
 Exempts sales of firearm safety devices from sales and use taxes.
 Requires a vendor to notify consumers of the exemption on the premises where
firearms are sold and upon the sale of a firearm.
DETAILED ANALYSIS
Sales and use tax exemption: firearms safety devices
The bill exempts sales of firearms safety devices, made on or after the first day of the
first month beginning after the bill’s 90-day effective date, from state and local sales and use
taxes.1 A firearm safety device is equipment designed to prevent the unauthorized access to or
operation of a firearm. There are two types of firearm safety devices: (1) a device installed on a
firearm that requires deactivation before the firearm may be used or (2) a storage system that
requires the use of a key, combination, or biometric data to gain access to a firearm, including a
gun safe, a gun case, lockbox, or similar device, but excluding display cabinets.2
Notice requirements
The bill requires a vendor to post a clearly visible notice on all premises where firearms
are sold, informing consumers that sales of firearm safety devices are exempt from sales and
use taxes. The bill also requires a vendor to furnish written notice of the exemption to the
consumer upon the sale or transfer of a firearm.3
1 R.C. 5739.02 and 5739.03; Section 3.
2 R.C. 5739.01.
3 R.C. 5739.17.
June 21, 2023
Office of Research and Drafting LSC Legislative Budget Office
HISTORY
Action Date
Introduced 05-24-23
ANHB0186IN-135/ts
P a g e |2 H.B. 186
As Introduced