Budget & Taxes (Sales Tax)

introduced · Ohio · House Jul 16, 2026

HB 977: Exempt sales of aircraft to nonresidents from sales tax

HB 977 proposes to exempt the sale of aircraft to nonresidents from Ohio's sales tax. Currently, the state imposes a 5.75% tax on retail sales of aircraft, but this bill would create a specific exception for transactions where the buyer does not reside in Ohio. The legislation amends existing state tax codes to remove this particular charge while leaving other sales tax rules for aircraft and general retail items unchanged. This change would directly affect aircraft dealers and private buyers who are purchasing planes for use outside of the state.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill exempts aircraft sales to nonresidents from sales tax, generating revenue retention for the state by preventing tax leakage on out-of-state transactions.85% confidence

Sub-Topics Procurement Sales Tax

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introduced · Ohio · House Jul 22, 2026

HB 981: Regards income tax levied in joint economic development district

HB 981 amends state laws to allow local governments to create joint economic development districts where they can levy income taxes on businesses and employees operating within those areas. The bill defines specific rules for forming these districts, such as requiring the participating areas to be geographically connected and ensuring that no residents live inside the district boundaries. It also establishes how different local governments can share costs and revenue generated from these taxes to fund improvements and services. Additionally, the legislation clarifies which types of entities and individuals are considered businesses or owners for tax purposes and sets standards for what counts as mixed-use development.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill enables local governments to levy income taxes within economic development districts, increasing revenue for fiscal management and funding.85% confidence

Sub-Topics Business Taxes Sales Tax Tax Incentives Tags Economic Development Local Government

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in committee · Ohio · House May 20, 2026

HB 936: Authorize sales and use tax exemption for medical items, services

To amend section 5739.02 of the Revised Code to authorize a sales and use tax exemption for medical items and services eligible to be purchased with proceeds from flexible spending and health savings accounts.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides tax relief by exempting medical items/services from sales tax, reducing financial burden on individuals and promoting fiscal responsibility.85% confidence ✓ HealthcareSupports HealthcareBill provides tax exemptions for medical items and services, increasing affordability and access to healthcare.95% confidence

Sub-Topics Sales Tax Tax Incentives

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in committee · Ohio · House May 13, 2026

HB 816: 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.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides tax relief to individuals with disabilities by exempting service animals from sales and use taxes.95% confidence

Sub-Topics Sales Tax

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in committee · Ohio · House May 20, 2026

HB 901: Enact Amya's Law for Child Access Prevention

To amend sections 2923.11, 5739.01, 5739.02, 5739.03, 5739.17, 5747.08, and 5747.98 and to enact sections 2923.26, 2923.27, 3701.982, and 5747.74 of the Revised Code to enact Amya's Law for Child Access Prevention to provide for the safe storage of firearms, to authorize a nonrefundable income tax credit for the purchase of secure storage and safety devices, and to exempt such devices from sales and use tax.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides a nonrefundable income tax credit and exempts safety devices from sales tax, offering direct fiscal relief to taxpayers.90% confidence ✓ Criminal JusticeSupports Criminal JusticeBill enacts child access prevention laws to reduce firearm accidents and crimes, directly strengthening public safety and crime prevention.85% confidence

Sub-Topics Income Tax Sales Tax Tax Credits Firearms

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in committee · Ohio · Senate Jun 2, 2026

SB 447: Exempt sales of aircraft to nonresidents from sales tax

This bill proposes to exempt sales of aircraft to nonresidents from Ohio's sales tax. It directly affects private aircraft dealers and out-of-state buyers who are purchasing planes within the state. The change would remove the requirement for these specific transactions to pay the standard five and three-fourths percent tax. This adjustment aims to align the treatment of aircraft sales with other similar exemptions for nonresident purchases of vehicles and watercraft.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill exempts aircraft sales tax for nonresidents, aligning with existing vehicle/watercraft exemptions and reducing regulatory burden on dealers.85% confidence

Sub-Topics Procurement Sales Tax

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in committee · Ohio · House Mar 18, 2026

HB 737: Require cash payments to the government be rounded to a nickel

HB 737 requires that cash payments to state and local governments be rounded to the nearest nickel. This applies to taxes, tolls, fees, fines, and other charges paid in cash to the state, state agencies, or political subdivisions like counties and municipalities. The bill specifies exact rounding rules based on the second decimal place, such as rounding amounts ending in 1 or 2 down to the nearest nickel or dime. Merchants who accept cash payments may also round transaction totals to the nearest nickel without legal liability, and any tax adjustments from rounding would be handled proportionally between the state and local governments.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill reduces cash payment rounding burden on taxpayers and state agencies, promoting fiscal efficiency in tax collection and government spending operations75% confidence

Sub-Topics Sales Tax

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in committee · Ohio · House Jun 9, 2026

HB 762: Exempt certain vending machine food purchases from sales, use tax

This bill proposes to exempt food purchased from vending machines and micro markets from state sales and use taxes. The change would directly affect consumers who buy food from automated dispensing machines and self-service retail environments where payment is made at the point of sale. The bill amends existing tax code to clarify that food dispensed from these machines is treated similarly to food sold off-premises, which is already tax-exempt. This policy adjustment removes the sales tax burden on specific vending machine transactions while leaving other food sales and taxable items unaffected.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides tax relief by exempting vending machine food purchases from sales tax, reducing financial burden on consumers and promoting fiscal responsibility through tax code clarification.85% confidence

Sub-Topics Sales Tax

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in committee · Ohio · Senate Mar 4, 2026

SB 367: Allow a sales and use tax exemption for certain projects

To amend sections 4582.72, 5739.02, and 5739.03 of the Revised Code to allow a sales and use tax exemption for materials and services purchased for certain projects when a port authority or county refuses to endorse an agreement concerning the project.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax exemption for project materials/services, reducing tax burden for port authorities/counties under specified conditions.90% confidence ✓ TransportationSupports TransportationTax exemption for port project materials/services reduces costs for transportation infrastructure development, aligning with funding support indicators for transportation projects.85% confidence

Sub-Topics Sales Tax Tax Incentives Ports

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in committee · Ohio · Senate Feb 11, 2026

SB 359: Modify tax enforcement authority and sales tax exemption

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill modifies tax enforcement authority and sales tax exemptions, strengthening tax administration and fiscal management per its summary.85% confidence

Sub-Topics Sales Tax Tax Incentives

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