SB 359 Ohio Senate · 136th Legislature (2025-2026)

Modify tax enforcement authority and sales tax exemption

Summary
To amend sections 323.121, 323.132, 323.31, 718.08, 718.27, 718.88, 718.89, 4503.06, 5703.42, 5703.52, 5703.60, 5703.70, 5717.01, 5717.011, 5717.02, 5721.011, 5726.21, 5739.02, 5745.04, 5747.09, 5747.15, 5747.43, and 5751.06 and to enact sections 5703.59, 5717.021, and 5739.125 of the Revised Code to modify the tax enforcement authority of the Department of Taxation, municipal tax administrators, county treasurers, and the Board of Tax Appeals and to modify a sales tax exemption for automated car wash services.
Bill status in committee 1 of 4 stages cleared
Introduction
Feb 2026
Committee Review
Floor Vote
Governor
Introduced Feb 10, 2026 Last action Feb 11, 2026
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Full legislative history

Actions timeline

Total actions
2
Key actions
0
Committee
1
Feb 11, 2026
Committee
Referred to committee
upper
Feb 10, 2026
Introduced
Introduced
upper
1 primary · 0 co-sponsors

Sponsors

Role
Legislator
Party
State
District
P
Photo of Tim Schaffer
Tim Schaffer
RRepublican
OH
20