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SB 59 Ohio Senate · 136th Legislature (2025-2026)

Exempt firearms and ammunition from sales and use tax

Summary
To amend sections 107.036, 5739.02, 5747.98, and 5751.98 and to enact sections 122.1712, 5747.053, and 5751.56 of the Revised Code to exempt from the sales and use tax the sale of certain firearms and ammunition and to authorize refundable tax credits for small arms and ammunition manufacturing projects.
Issues: ✗ Budget & TaxesOpposes Budget & TaxesThe bill reduces state tax revenue by exempting firearms and ammunition from sales tax and authorizing refundable tax credits, directly limiting fiscal capacity.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentAuthorizes tax credits for manufacturing projects, which can stimulate job creation and retention, supporting employment within the sector.65% confidence
Bill status in committee 1 of 4 stages cleared
Introduction
Jan 2025
Committee Review
Floor Vote
Governor
Introduced Jan 28, 2025 Last action Jan 29, 2025
Floor votes

How they voted

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Full legislative history

Actions timeline

Total actions
2
Key actions
0
Committee
1
Jan 29, 2025
Committee
Referred to committee
upper
Jan 28, 2025
Introduced
Introduced
upper
2 primary · 3 co-sponsors

Sponsors

Role
Legislator
Party
State
District
P
Photo of Al Cutrona
Al Cutrona
RRepublican
OH
33
P
Photo of Tim Schaffer
Tim Schaffer
RRepublican
OH
20
Co
Photo of Kyle Koehler
Kyle Koehler
RRepublican
OH
10
Co
Photo of Shane Wilkin
Shane Wilkin
RRepublican
OH
17
Co
Photo of Terry Johnson
Terry Johnson
RRepublican
OH
14