Ohio 2023-2024 Regular Session

Ohio Senate Bill SB39

Introduced
1/31/23  
Report Pass
5/30/23  
Engrossed
5/31/23  

Caption

Exempt certain baby products from sales and use tax

Impact

If enacted, SB39 would significantly alter the financial landscape for families by exempting essential baby products from sales tax, thereby reducing the overall cost of these items. The exemption could potentially stimulate spending in this category, leading to enhanced support for retailers dealing in baby products. Furthermore, a positive reception among consumer advocates suggests that the bill would align with efforts to improve affordability for families, especially those with lower incomes who are disproportionately affected by sales taxes.

Summary

SB39 aims to amend sections 5739.01 and 5739.02 of the Revised Code to exempt certain baby products from sales and use tax. This legislation is rooted in the broader effort to ease the financial burden on families purchasing essential items for infants and young children, thereby promoting consumer welfare and supporting families in the state of Ohio. The bill lists specific products, including diapers and baby monitors, indicating a targeted approach to sales tax exemptions aimed at items necessary for child-rearing.

Sentiment

The sentiment around SB39 appears largely positive, particularly among family advocacy groups and legislators sympathetic to reducing financial strains on parents. Proponents argue that this bill addresses a pressing issue—raising children in today’s economic climate. Contrarily, there are concerns from some fiscal conservatives who argue exemptions could affect state revenue negatively or set a precedent for further exemptions.

Contention

Notable points of contention surround the fiscal implications of the bill and its potential impact on state revenues. Critics fear that while the intentions behind the legislation may be noble, the resulting loss in tax revenue could adversely affect state funding for essential services. Thus, while the bill's objective of aiding families is respected, the long-term economic implications are a crucial point of debate among legislators.

Companion Bills

No companion bills found.

Previously Filed As

OH HB118

Exempt certain baby products from sales and use tax

OH HB186

Exempt sales of firearm safety devices from sales and use tax

OH HB120

Exempt from sales and use tax sales of firearm safety devices

OH SB291

Exempt certain logistics business items from sales and use tax

OH SB126

Exempt from sales and use tax certain logistics business items

OH HB147

Exempt from sales and use tax certain port authority materials

OH SB52

Exempt United States and Ohio flag sales from sales and use tax

OH SB172

Exempt sales of manned aircraft from sales and use tax

OH SB59

Exempt firearms and ammunition from sales and use tax

OH SB124

Exempt from taxation the sale of certain firearms and ammunition

Similar Bills

OH HB118

Exempt certain baby products from sales and use tax

OH HB186

Exempt sales of firearm safety devices from sales and use tax

OH HB120

Exempt from sales and use tax sales of firearm safety devices

OH HB424

Modify sales and use taxation of delivery network services

OH SB224

Modify sales and use taxation of delivery network services

OH SB52

Exempt United States and Ohio flag sales from sales and use tax

OH SB172

Exempt sales of manned aircraft from sales and use tax

OH SB291

Exempt certain logistics business items from sales and use tax