Exempt service animals from sales and use tax

HB 816 proposes to exempt service dogs and miniature horses from sales and use taxes in Ohio. This change would directly benefit individuals who purchase these animals to assist with disabilities, allowing them to avoid paying the standard tax on such purchases. The bill achieves this by amending state tax code to specifically list these animals as excluded items from the tax definition. Currently, the purchase of service animals is not explicitly exempted, meaning owners must pay the tax unless they qualify for other general exemptions. If passed, the legislation would remove this financial barrier for qualifying service animal owners without altering how taxes are collected on other goods.