As Introduced
136th General Assembly
Regular Session H. B. No. 120
2025-2026
Representatives Brewer, Gross
Cosponsors: Representatives Young, McNally, Click, Williams, Brennan,
Upchurch, Brownlee, Rogers, Sims, Russo
A B I L L
To amend sections 5739.01, 5739.02, 5739.03, and
5739.17 of the Revised Code to exempt from sales
and use tax sales of firearm safety devices.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That sections 5739.01, 5739.02, 5739.03, and
5739.17 of the Revised Code be amended to read as follows:
Sec. 5739.01. As used in this chapter:
(A) "Person" includes individuals, receivers, assignees,
trustees in bankruptcy, estates, firms, partnerships,
associations, joint-stock companies, joint ventures, clubs,
societies, corporations, the state and its political
subdivisions, and combinations of individuals of any form.
(B) "Sale" and "selling" include all of the following
transactions for a consideration in any manner, whether
absolutely or conditionally, whether for a price or rental, in
money or by exchange, and by any means whatsoever:
(1) All transactions by which title or possession, or
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both, of tangible personal property, is or is to be transferred,
or a license to use or consume tangible personal property is or
is to be granted;
(2) All transactions by which lodging by a hotel is or is
to be furnished to transient guests;
(3) All transactions by which:
(a) An item of tangible personal property is or is to be
repaired, except property, the purchase of which would not be
subject to the tax imposed by section 5739.02 of the Revised
Code;
(b) An item of tangible personal property is or is to be
installed, except property, the purchase of which would not be
subject to the tax imposed by section 5739.02 of the Revised
Code or property that is or is to be incorporated into and will
become a part of a production, transmission, transportation, or
distribution system for the delivery of a public utility
service;
(c) The service of washing, cleaning, waxing, polishing,
or painting a motor vehicle is or is to be furnished;
(d) Laundry and dry cleaning services are or are to be
provided;
(e) Automatic data processing, computer services, or
electronic information services are or are to be provided for
use in business when the true object of the transaction is the
receipt by the consumer of automatic data processing, computer
services, or electronic information services rather than the
receipt of personal or professional services to which automatic
data processing, computer services, or electronic information
services are incidental or supplemental. Notwithstanding any
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other provision of this chapter, such transactions that occur
between members of an affiliated group are not sales. An
"affiliated group" means two or more persons related in such a
way that one person owns or controls the business operation of
another member of the group. In the case of corporations with
stock, one corporation owns or controls another if it owns more
than fifty per cent of the other corporation's common stock with
voting rights.
(f) Telecommunications service, including prepaid calling
service, prepaid wireless calling service, or ancillary service,
is or is to be provided, but not including coin-operated
telephone service;
(g) Landscaping and lawn care service is or is to be
provided;
(h) Private investigation and security service is or is to
be provided;
(i) Information services or tangible personal property is
provided or ordered by means of a nine hundred telephone call;
(j) Building maintenance and janitorial service is or is
to be provided;
(k) Exterminating service is or is to be provided;
(l) Physical fitness facility service is or is to be
provided;
(m) Recreation and sports club service is or is to be
provided;
(n) Satellite broadcasting service is or is to be
provided;
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(o) Personal care service is or is to be provided to an
individual. As used in this division, "personal care service"
includes skin care, the application of cosmetics, manicuring,
pedicuring, hair removal, tattooing, body piercing, tanning,
massage, and other similar services. "Personal care service"
does not include a service provided by or on the order of a
licensed physician, certified nurse-midwife, clinical nurse
specialist, certified nurse practitioner, or chiropractor, or
the cutting, coloring, or styling of an individual's hair.
(p) The transportation of persons by motor vehicle or
aircraft is or is to be provided, when the transportation is
entirely within this state, except for transportation provided
by an ambulance service, by a transit bus, as defined in section
5735.01 of the Revised Code, and transportation provided by a
citizen of the United States holding a certificate of public
convenience and necessity issued under 49 U.S.C. 41102;
(q) Motor vehicle towing service is or is to be provided.
As used in this division, "motor vehicle towing service" means
the towing or conveyance of a wrecked, disabled, or illegally
parked motor vehicle.
(r) Snow removal service is or is to be provided. As used
in this division, "snow removal service" means the removal of
snow by any mechanized means, but does not include the providing
of such service by a person that has less than five thousand
dollars in sales of such service during the calendar year.
(s) Electronic publishing service is or is to be provided
to a consumer for use in business, except that such transactions
occurring between members of an affiliated group, as defined in
division (B)(3)(e) of this section, are not sales.
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(4) All transactions by which printed, imprinted,
overprinted, lithographic, multilithic, blueprinted,
photostatic, or other productions or reproductions of written or
graphic matter are or are to be furnished or transferred;
(5) The production or fabrication of tangible personal
property for a consideration for consumers who furnish either
directly or indirectly the materials used in the production of
fabrication work; and include the furnishing, preparing, or
serving for a consideration of any tangible personal property
consumed on the premises of the person furnishing, preparing, or
serving such tangible personal property. Except as provided in
section 5739.03 of the Revised Code, a construction contract
pursuant to which tangible personal property is or is to be
incorporated into a structure or improvement on and becoming a
part of real property is not a sale of such tangible personal
property. The construction contractor is the consumer of such
tangible personal property, provided that the sale and
installation of carpeting, the sale and installation of
agricultural land tile, the sale and erection or installation of
portable grain bins, or the provision of landscaping and lawn
care service and the transfer of property as part of such
service is never a construction contract.
As used in division (B)(5) of this section:
(a) "Agricultural land tile" means fired clay or concrete
tile, or flexible or rigid perforated plastic pipe or tubing,
incorporated or to be incorporated into a subsurface drainage
system appurtenant to land used or to be used primarily in
production by farming, agriculture, horticulture, or
floriculture. The term does not include such materials when they
are or are to be incorporated into a drainage system appurtenant
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to a building or structure even if the building or structure is
used or to be used in such production.
(b) "Portable grain bin" means a structure that is used or
to be used by a person engaged in farming or agriculture to
shelter the person's grain and that is designed to be
disassembled without significant damage to its component parts.
(6) All transactions in which all of the shares of stock
of a closely held corporation are transferred, or an ownership
interest in a pass-through entity, as defined in section 5733.04
of the Revised Code, is transferred, if the corporation or pass-
through entity is not engaging in business and its entire assets
consist of boats, planes, motor vehicles, or other tangible
personal property operated primarily for the use and enjoyment
of the shareholders or owners;
(7) All transactions in which a warranty, maintenance or
service contract, or similar agreement by which the vendor of
the warranty, contract, or agreement agrees to repair or
maintain the tangible personal property of the consumer is or is
to be provided;
(8) The transfer of copyrighted motion picture films used
solely for advertising purposes, except that the transfer of
such films for exhibition purposes is not a sale;
(9) All transactions by which tangible personal property
is or is to be stored, except such property that the consumer of
the storage holds for sale in the regular course of business;
(10) All transactions in which "guaranteed auto
protection" is provided whereby a person promises to pay to the
consumer the difference between the amount the consumer receives
from motor vehicle insurance and the amount the consumer owes to
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a person holding title to or a lien on the consumer's motor
vehicle in the event the consumer's motor vehicle suffers a
total loss under the terms of the motor vehicle insurance policy
or is stolen and not recovered, if the protection and its price
are included in the purchase or lease agreement;
(11)(a) Except as provided in division (B)(11)(b) of this
section, all transactions by which health care services are paid
for, reimbursed, provided, delivered, arranged for, or otherwise
made available by a medicaid health insuring corporation
pursuant to the corporation's contract with the state.
(b) If the centers for medicare and medicaid services of
the United States department of health and human services
determines that the taxation of transactions described in
division (B)(11)(a) of this section constitutes an impermissible
health care-related tax under the "Social Security Act," section
1903(w), 42 U.S.C. 1396b(w), and regulations adopted thereunder,
the medicaid director shall notify the tax commissioner of that
determination. Beginning with the first day of the month
following that notification, the transactions described in
division (B)(11)(a) of this section are not sales for the
purposes of this chapter or Chapter 5741. of the Revised Code.
The tax commissioner shall order that the collection of taxes
under sections 5739.02, 5739.021, 5739.023, 5739.026, 5741.02,
5741.021, 5741.022, and 5741.023 of the Revised Code shall cease
for transactions occurring on or after that date.
(12) All transactions by which a specified digital product
is provided for permanent use or less than permanent use,
regardless of whether continued payment is required.
(13) All transactions by a delivery network company for
the company's delivery network services, provided the company
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has a waiver issued under section 5741.072 of the Revised Code.
Except as provided in this section, "sale" and "selling"
do not include transfers of interest in leased property where
the original lessee and the terms of the original lease
agreement remain unchanged, or professional, insurance, or
personal service transactions that involve the transfer of
tangible personal property as an inconsequential element, for
which no separate charges are made.
(C) "Vendor" means the person providing the service or by
whom the transfer effected or license given by a sale is or is
to be made or given and, for sales described in division (B)(3)
(i) of this section, the telecommunications service vendor that
provides the nine hundred telephone service; if two or more
persons are engaged in business at the same place of business
under a single trade name in which all collections on account of
sales by each are made, such persons shall constitute a single
vendor.
Physicians, certified nurse-midwives, clinical nurse
specialists, certified nurse practitioners, dentists, hospitals,
and veterinarians who are engaged in selling tangible personal
property as received from others, such as eyeglasses,
mouthwashes, dentifrices, or similar articles, are vendors.
Veterinarians who are engaged in transferring to others for a
consideration drugs, the dispensing of which does not require an
order of a licensed veterinarian, physician, certified nurse-
midwife, clinical nurse specialist, or certified nurse
practitioner under federal law, are vendors.
The operator of any peer-to-peer car sharing program shall
be considered to be the vendor.
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(D)(1) "Consumer" means the person for whom the service is
provided, to whom the transfer effected or license given by a
sale is or is to be made or given, to whom the service described
in division (B)(3)(f) or (i) of this section is charged, or to
whom the admission is granted.
(2) Physicians, certified nurse-midwives, clinical nurse
specialists, certified nurse practitioners, dentists, hospitals,
and blood banks operated by nonprofit institutions and persons
licensed to practice veterinary medicine, surgery, and dentistry
are consumers of all tangible personal property and services
purchased by them in connection with the practice of medicine,
dentistry, the rendition of hospital or blood bank service, or
the practice of veterinary medicine, surgery, and dentistry. In
addition to being consumers of drugs administered by them or by
their assistants according to their direction, veterinarians
also are consumers of drugs that under federal law may be
dispensed only by or upon the order of a licensed veterinarian,
physician, certified nurse-midwife, clinical nurse specialist,
or certified nurse practitioner, when transferred by them to
others for a consideration to provide treatment to animals as
directed by the veterinarian.
(3) A person who performs a facility management, or
similar service contract for a contractee is a consumer of all
tangible personal property and services purchased for use in
connection with the performance of such contract, regardless of
whether title to any such property vests in the contractee. The
purchase of such property and services is not subject to the
exception for resale under division (E) of this section.
(4)(a) In the case of a person who purchases printed
matter for the purpose of distributing it or having it
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distributed to the public or to a designated segment of the
public, free of charge, that person is the consumer of that
printed matter, and the purchase of that printed matter for that
purpose is a sale.
(b) In the case of a person who produces, rather than
purchases, printed matter for the purpose of distributing it or
having it distributed to the public or to a designated segment
of the public, free of charge, that person is the consumer of
all tangible personal property and services purchased for use or
consumption in the production of that printed matter. That
person is not entitled to claim exemption under division (B)(42)
(f) of section 5739.02 of the Revised Code for any material
incorporated into the printed matter or any equipment, supplies,
or services primarily used to produce the printed matter.
(c) The distribution of printed matter to the public or to
a designated segment of the public, free of charge, is not a
sale to the members of the public to whom the printed matter is
distributed or to any persons who purchase space in the printed
matter for advertising or other purposes.
(5) A person who makes sales of any of the services listed
in division (B)(3) of this section is the consumer of any
tangible personal property used in performing the service. The
purchase of that property is not subject to the resale exception
under division (E) of this section.
(6) A person who engages in highway transportation for
hire is the consumer of all packaging materials purchased by
that person and used in performing the service, except for
packaging materials sold by such person in a transaction
separate from the service.
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(7) In the case of a transaction for health care services
under division (B)(11) of this section, a medicaid health
insuring corporation is the consumer of such services. The
purchase of such services by a medicaid health insuring
corporation is not subject to the exception for resale under
division (E) of this section or to the exemptions provided under
divisions (B)(12), (18), (19), and (22) of section 5739.02 of
the Revised Code.
(E) "Retail sale" and "sales at retail" include all sales,
except those in which the purpose of the consumer is to resell
the thing transferred or benefit of the service provided, by a
person engaging in business, in the form in which the same is,
or is to be, received by the person.
(F) "Business" includes any activity engaged in by any
person with the object of gain, benefit, or advantage, either
direct or indirect. "Business" does not include the activity of
a person in managing and investing the person's own funds.
(G) "Engaging in business" means commencing, conducting,
or continuing in business, and liquidating a business when the
liquidator thereof holds itself out to the public as conducting
such business. Making a casual sale is not engaging in business.
(H)(1)(a) "Price," except as provided in divisions (H)(2),
(3), and (4) of this section, means the total amount of
consideration, including cash, credit, property, and services,
for which tangible personal property or services are sold,
leased, or rented, valued in money, whether received in money or
otherwise, without any deduction for any of the following:
(i) The vendor's cost of the property sold;
(ii) The cost of materials used, labor or service costs,
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interest, losses, all costs of transportation to the vendor, all
taxes imposed on the vendor, including the tax imposed under
Chapter 5751. of the Revised Code, and any other expense of the
vendor;
(iii) Charges by the vendor for any services necessary to
complete the sale;
(iv) Delivery charges. As used in this division, "delivery
charges" means charges by the vendor for preparation and
delivery to a location designated by the consumer of tangible
personal property or a service, including transportation,
shipping, postage, handling, crating, and packing.
(v) Installation charges;
(vi) Credit for any trade-in.
(b) "Price" includes consideration received by the vendor
from a third party, if the vendor actually receives the
consideration from a party other than the consumer, and the
consideration is directly related to a price reduction or
discount on the sale; the vendor has an obligation to pass the
price reduction or discount through to the consumer; the amount
of the consideration attributable to the sale is fixed and
determinable by the vendor at the time of the sale of the item
to the consumer; and one of the following criteria is met:
(i) The consumer presents a coupon, certificate, or other
document to the vendor to claim a price reduction or discount
where the coupon, certificate, or document is authorized,
distributed, or granted by a third party with the understanding
that the third party will reimburse any vendor to whom the
coupon, certificate, or document is presented;
(ii) The consumer identifies the consumer's self to the
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seller as a member of a group or organization entitled to a
price reduction or discount. A preferred customer card that is
available to any patron does not constitute membership in such a
group or organization.
(iii) The price reduction or discount is identified as a
third party price reduction or discount on the invoice received
by the consumer, or on a coupon, certificate, or other document
presented by the consumer.
(c) "Price" does not include any of the following:
(i) Discounts, including cash, term, or coupons that are
not reimbursed by a third party that are allowed by a vendor and
taken by a consumer on a sale;
(ii) Interest, financing, and carrying charges from credit
extended on the sale of tangible personal property or services,
if the amount is separately stated on the invoice, bill of sale,
or similar document given to the purchaser;
(iii) Any taxes legally imposed directly on the consumer
that are separately stated on the invoice, bill of sale, or
similar document given to the consumer. For the purpose of this
division, the tax imposed under Chapter 5751. of the Revised
Code is not a tax directly on the consumer, even if the tax or a
portion thereof is separately stated.
(iv) Notwithstanding divisions (H)(1)(b)(i) to (iii) of
this section, any discount allowed by an automobile manufacturer
to its employee, or to the employee of a supplier, on the
purchase of a new motor vehicle from a new motor vehicle dealer
in this state.
(v) The dollar value of a gift card that is not sold by a
vendor or purchased by a consumer and that is redeemed by the
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consumer in purchasing tangible personal property or services if
the vendor is not reimbursed and does not receive compensation
from a third party to cover all or part of the gift card value.
For the purposes of this division, a gift card is not sold by a
vendor or purchased by a consumer if it is distributed pursuant
to an awards, loyalty, or promotional program. Past and present
purchases of tangible personal property or services by the
consumer shall not be treated as consideration exchanged for a
gift card.
(2) In the case of a sale of any new motor vehicle by a
new motor vehicle dealer, as defined in section 4517.01 of the
Revised Code, in which another motor vehicle is accepted by the
dealer as part of the consideration received, "price" has the
same meaning as in division (H)(1) of this section, reduced by
the credit afforded the consumer by the dealer for the motor
vehicle received in trade.
(3) In the case of a sale of any watercraft or outboard
motor by a watercraft dealer licensed in accordance with section
1547.543 of the Revised Code, in which another watercraft,
watercraft and trailer, or outboard motor is accepted by the
dealer as part of the consideration received, "price" has the
same meaning as in division (H)(1) of this section, reduced by
the credit afforded the consumer by the dealer for the
watercraft, watercraft and trailer, or outboard motor received
in trade. As used in this division, "watercraft" includes an
outdrive unit attached to the watercraft.
(4) In the case of transactions for health care services
under division (B)(11) of this section, "price" means the amount
of managed care premiums received each month by a medicaid
health insuring corporation.
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(I) "Receipts" means the total amount of the prices of the
sales of vendors, provided that the dollar value of gift cards
distributed pursuant to an awards, loyalty, or promotional
program, and cash discounts allowed and taken on sales at the
time they are consummated are not included, minus any amount
deducted as a bad debt pursuant to section 5739.121 of the
Revised Code. "Receipts" does not include the sale price of
property returned or services rejected by consumers when the
full sale price and tax are refunded either in cash or by
credit.
(J) "Place of business" means any location at which a
person engages in business.
(K) "Premises" includes any real property or portion
thereof upon which any person engages in selling tangible
personal property at retail or making retail sales and also
includes any real property or portion thereof designated for, or
devoted to, use in conjunction with the business engaged in by
such person.
(L) "Casual sale" means a sale of an item of tangible
personal property that was obtained by the person making the
sale, through purchase or otherwise, for the person's own use
and was previously subject to any state's taxing jurisdiction on
its sale or use, and includes such items acquired for the
seller's use that are sold by an auctioneer employed directly by
the person for such purpose, provided the location of such sales
is not the auctioneer's permanent place of business. As used in
this division, "permanent place of business" includes any
location where such auctioneer has conducted more than two
auctions during the year.
(M) "Hotel" means every establishment kept, used,
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maintained, advertised, or held out to the public to be a place
where sleeping accommodations are offered to guests, in which
five or more rooms are used for the accommodation of such
guests, whether the rooms are in one or several structures,
except as otherwise provided in section 5739.091 of the Revised
Code.
(N) "Transient guests" means persons occupying a room or
rooms for sleeping accommodations for less than thirty
consecutive days.
(O) "Making retail sales" means the effecting of
transactions wherein one party is obligated to pay the price and
the other party is obligated to provide a service or to transfer
title to or possession of the item sold. "Making retail sales"
does not include the preliminary acts of promoting or soliciting
the retail sales, other than the distribution of printed matter
which displays or describes and prices the item offered for
sale, nor does it include delivery of a predetermined quantity
of tangible personal property or transportation of property or
personnel to or from a place where a service is performed.
(P) "Used directly in the rendition of a public utility
service" means that property that is to be incorporated into and
will become a part of the consumer's production, transmission,
transportation, or distribution system and that retains its
classification as tangible personal property after such
incorporation; fuel or power used in the production,
transmission, transportation, or distribution system; and
tangible personal property used in the repair and maintenance of
the production, transmission, transportation, or distribution
system, including only such motor vehicles as are specially
designed and equipped for such use. Tangible personal property
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and services used primarily in providing highway transportation
for hire are not used directly in the rendition of a public
utility service. In this definition, "public utility" includes a
citizen of the United States holding, and required to hold, a
certificate of public convenience and necessity issued under 49
U.S.C. 41102.
(Q) "Refining" means removing or separating a desirable
product from raw or contaminated materials by distillation or
physical, mechanical, or chemical processes.
(R) "Assembly" and "assembling" mean attaching or fitting
together parts to form a product, but do not include packaging a
product.
(S) "Manufacturing operation" means a process in which
materials are changed, converted, or transformed into a
different state or form from which they previously existed and
includes refining materials, assembling parts, and preparing raw
materials and parts by mixing, measuring, blending, or otherwise
committing such materials or parts to the manufacturing process.
"Manufacturing operation" does not include packaging.
(T) "Fiscal officer" means, with respect to a regional
transit authority, the secretary-treasurer thereof, and with
respect to a county that is a transit authority, the fiscal
officer of the county transit board if one is appointed pursuant
to section 306.03 of the Revised Code or the county auditor if
the board of county commissioners operates the county transit
system.
(U) "Transit authority" means a regional transit authority
created pursuant to section 306.31 of the Revised Code or a
county in which a county transit system is created pursuant to
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section 306.01 of the Revised Code. For the purposes of this
chapter, a transit authority must extend to at least the entire
area of a single county. A transit authority that includes
territory in more than one county must include all the area of
the most populous county that is a part of such transit
authority. County population shall be measured by the most
recent census taken by the United States census bureau.
(V) "Legislative authority" means, with respect to a
regional transit authority, the board of trustees thereof, and
with respect to a county that is a transit authority, the board
of county commissioners.
(W) "Territory of the transit authority" means all of the
area included within the territorial boundaries of a transit
authority as they from time to time exist. Such territorial
boundaries must at all times include all the area of a single
county or all the area of the most populous county that is a
part of such transit authority. County population shall be
measured by the most recent census taken by the United States
census bureau.
(X) "Providing a service" means providing or furnishing
anything described in division (B)(3) of this section for
consideration.
(Y)(1)(a) "Automatic data processing" means processing of
others' data, including keypunching or similar data entry
services together with verification thereof, or providing access
to computer equipment for the purpose of processing data.
(b) "Computer services" means providing services
consisting of specifying computer hardware configurations and
evaluating technical processing characteristics, computer
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programming, and training of computer programmers and operators,
provided in conjunction with and to support the sale, lease, or
operation of taxable computer equipment or systems.
(c) "Electronic information services" means providing
access to computer equipment by means of telecommunications
equipment for the purpose of either of the following:
(i) Examining or acquiring data stored in or accessible to
the computer equipment;
(ii) Placing data into the computer equipment to be
retrieved by designated recipients with access to the computer
equipment.
"Electronic information services" does not include
electronic publishing.
(d) "Automatic data processing, computer services, or
electronic information services" shall not include personal or
professional services.
(2) As used in divisions (B)(3)(e) and (Y)(1) of this
section, "personal and professional services" means all services
other than automatic data processing, computer services, or
electronic information services, including but not limited to:
(a) Accounting and legal services such as advice on tax
matters, asset management, budgetary matters, quality control,
information security, and auditing and any other situation where
the service provider receives data or information and studies,
alters, analyzes, interprets, or adjusts such material;
(b) Analyzing business policies and procedures;
(c) Identifying management information needs;
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(d) Feasibility studies, including economic and technical
analysis of existing or potential computer hardware or software
needs and alternatives;
(e) Designing policies, procedures, and custom software
for collecting business information, and determining how data
should be summarized, sequenced, formatted, processed,
controlled, and reported so that it will be meaningful to
management;
(f) Developing policies and procedures that document how
business events and transactions are to be authorized, executed,
and controlled;
(g) Testing of business procedures;
(h) Training personnel in business procedure applications;
(i) Providing credit information to users of such
information by a consumer reporting agency, as defined in the
"Fair Credit Reporting Act," 84 Stat. 1114, 1129 (1970), 15
U.S.C. 1681a(f), or as hereafter amended, including but not
limited to gathering, organizing, analyzing, recording, and
furnishing such information by any oral, written, graphic, or
electronic medium;
(j) Providing debt collection services by any oral,
written, graphic, or electronic means;
(k) Providing digital advertising services;
(l) Providing services to electronically file any federal,
state, or local individual income tax return, report, or other
related document or schedule with a federal, state, or local
government entity or to electronically remit a payment of any
such individual income tax to such an entity. For the purpose of
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this division, "individual income tax" does not include federal,
state, or local taxes withheld by an employer from an employee's
compensation.
The services listed in divisions (Y)(2)(a) to (l) of this
section are not automatic data processing or computer services.
(Z) "Highway transportation for hire" means the
transportation of personal property belonging to others for
consideration by any of the following:
(1) The holder of a permit or certificate issued by this
state or the United States authorizing the holder to engage in
transportation of personal property belonging to others for
consideration over or on highways, roadways, streets, or any
similar public thoroughfare;
(2) A person who engages in the transportation of personal
property belonging to others for consideration over or on
highways, roadways, streets, or any similar public thoroughfare
but who could not have engaged in such transportation on
December 11, 1985, unless the person was the holder of a permit
or certificate of the types described in division (Z)(1) of this
section;
(3) A person who leases a motor vehicle to and operates it
for a person described by division (Z)(1) or (2) of this
section.
"Highway transportation for hire" does not include
delivery network services.
(AA)(1) "Telecommunications service" means the electronic
transmission, conveyance, or routing of voice, data, audio,
video, or any other information or signals to a point, or
between or among points. "Telecommunications service" includes
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such transmission, conveyance, or routing in which computer
processing applications are used to act on the form, code, or
protocol of the content for purposes of transmission,
conveyance, or routing without regard to whether the service is
referred to as voice-over internet protocol service or is
classified by the federal communications commission as enhanced
or value-added. "Telecommunications service" does not include
any of the following:
(a) Data processing and information services that allow
data to be generated, acquired, stored, processed, or retrieved
and delivered by an electronic transmission to a consumer where
the consumer's primary purpose for the underlying transaction is
the processed data or information;
(b) Installation or maintenance of wiring or equipment on
a customer's premises;
(c) Tangible personal property;
(d) Advertising, including directory advertising;
(e) Billing and collection services provided to third
parties;
(f) Internet access service;
(g) Radio and television audio and video programming
services, regardless of the medium, including the furnishing of
transmission, conveyance, and routing of such services by the
programming service provider. Radio and television audio and
video programming services include, but are not limited to,
cable service, as defined in 47 U.S.C. 522(6), and audio and
video programming services delivered by commercial mobile radio
service providers, as defined in 47 C.F.R. 20.3;
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(h) Ancillary service;
(i) Digital products delivered electronically, including
software, music, video, reading materials, or ring tones.
(2) "Ancillary service" means a service that is associated
with or incidental to the provision of telecommunications
service, including conference bridging service, detailed
telecommunications billing service, directory assistance,
vertical service, and voice mail service. As used in this
division:
(a) "Conference bridging service" means an ancillary
service that links two or more participants of an audio or video
conference call, including providing a telephone number.
"Conference bridging service" does not include
telecommunications services used to reach the conference bridge.
(b) "Detailed telecommunications billing service" means an
ancillary service of separately stating information pertaining
to individual calls on a customer's billing statement.
(c) "Directory assistance" means an ancillary service of
providing telephone number or address information.
(d) "Vertical service" means an ancillary service that is
offered in connection with one or more telecommunications
services, which offers advanced calling features that allow
customers to identify callers and manage multiple calls and call
connections, including conference bridging service.
(e) "Voice mail service" means an ancillary service that
enables the customer to store, send, or receive recorded
messages. "Voice mail service" does not include any vertical
services that the customer may be required to have in order to
utilize the voice mail service.
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(3) "900 service" means an inbound toll telecommunications
service purchased by a subscriber that allows the subscriber's
customers to call in to the subscriber's prerecorded
announcement or live service, and which is typically marketed
under the name "900 service" and any subsequent numbers
designated by the federal communications commission. "900
service" does not include the charge for collection services
provided by the seller of the telecommunications service to the
subscriber, or services or products sold by the subscriber to
the subscriber's customer.
(4) "Prepaid calling service" means the right to access
exclusively telecommunications services, which must be paid for
in advance and which enables the origination of calls using an
access number or authorization code, whether manually or
electronically dialed, and that is sold in predetermined units
or dollars of which the number declines with use in a known
amount.
(5) "Prepaid wireless calling service" means a
telecommunications service that provides the right to utilize
mobile telecommunications service as well as other non-
telecommunications services, including the download of digital
products delivered electronically, and content and ancillary
services, that must be paid for in advance and that is sold in
predetermined units or dollars of which the number declines with
use in a known amount.
(6) "Value-added non-voice data service" means a
telecommunications service in which computer processing
applications are used to act on the form, content, code, or
protocol of the information or data primarily for a purpose
other than transmission, conveyance, or routing.
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684 H. B. No. 120 Page 25
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(7) "Coin-operated telephone service" means a
telecommunications service paid for by inserting money into a
telephone accepting direct deposits of money to operate.
(8) "Customer" has the same meaning as in section 5739.034
of the Revised Code.
(BB) "Laundry and dry cleaning services" means removing
soil or dirt from towels, linens, articles of clothing, or other
fabric items that belong to others and supplying towels, linens,
articles of clothing, or other fabric items. "Laundry and dry
cleaning services" does not include the provision of self-
service facilities for use by consumers to remove soil or dirt
from towels, linens, articles of clothing, or other fabric
items.
(CC) "Magazines distributed as controlled circulation
publications" means magazines containing at least twenty-four
pages, at least twenty-five per cent editorial content, issued
at regular intervals four or more times a year, and circulated
without charge to the recipient, provided that such magazines
are not owned or controlled by individuals or business concerns
which conduct such publications as an auxiliary to, and
essentially for the advancement of the main business or calling
of, those who own or control them.
(DD) "Landscaping and lawn care service" means the
services of planting, seeding, sodding, removing, cutting,
trimming, pruning, mulching, aerating, applying chemicals,
watering, fertilizing, and providing similar services to
establish, promote, or control the growth of trees, shrubs,
flowers, grass, ground cover, and other flora, or otherwise
maintaining a lawn or landscape grown or maintained by the owner
for ornamentation or other nonagricultural purpose. However,
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714 H. B. No. 120 Page 26
As Introduced
"landscaping and lawn care service" does not include the
providing of such services by a person who has less than five
thousand dollars in sales of such services during the calendar
year.
(EE) "Private investigation and security service" means
the performance of any activity for which the provider of such
service is required to be licensed pursuant to Chapter 4749. of
the Revised Code, or would be required to be so licensed in
performing such services in this state, and also includes the
services of conducting polygraph examinations and of monitoring
or overseeing the activities on or in, or the condition of, the
consumer's home, business, or other facility by means of
electronic or similar monitoring devices. "Private investigation
and security service" does not include special duty services
provided by off-duty police officers, deputy sheriffs, and other
peace officers regularly employed by the state or a political
subdivision.
(FF) "Information services" means providing conversation,
giving consultation or advice, playing or making a voice or
other recording, making or keeping a record of the number of
callers, and any other service provided to a consumer by means
of a nine hundred telephone call, except when the nine hundred
telephone call is the means by which the consumer makes a
contribution to a recognized charity.
(GG) "Research and development" means designing, creating,
or formulating new or enhanced products, equipment, or
manufacturing processes, and also means conducting scientific or
technological inquiry and experimentation in the physical
sciences with the goal of increasing scientific knowledge which
may reveal the bases for new or enhanced products, equipment, or
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744 H. B. No. 120 Page 27
As Introduced
manufacturing processes.
(HH) "Qualified research and development equipment" means
either of the following:
(1) Capitalized tangible personal property, and leased
personal property that would be capitalized if purchased, used
by a person primarily to perform research and development;
(2) Any tangible personal property used by a megaproject
operator primarily to perform research and development at the
site of a megaproject that satisfies the criteria described in
division (A)(11)(a)(ii) of section 122.17 of the Revised Code
during the period that the megaproject operator has an agreement
for such megaproject with the tax credit authority under
division (D) of that section that remains in effect and has not
expired or been terminated.
"Qualified research and development equipment" does not
include tangible personal property primarily used in testing, as
defined in division (A)(4) of section 5739.011 of the Revised
Code, or used for recording or storing test results, unless such
property is primarily used by the consumer in testing the
product, equipment, or manufacturing process being created,
designed, or formulated by the consumer in the research and
development activity or in recording or storing such test
results.
(II) "Building maintenance and janitorial service" means
cleaning the interior or exterior of a building and any tangible
personal property located therein or thereon, including any
services incidental to such cleaning for which no separate
charge is made. However, "building maintenance and janitorial
service" does not include the providing of such service by a
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773 H. B. No. 120 Page 28
As Introduced
person who has less than five thousand dollars in sales of such
service during the calendar year. As used in this division,
"cleaning" does not include sanitation services necessary for an
establishment described in 21 U.S.C. 608 to comply with rules
and regulations adopted pursuant to that section.
(JJ) "Exterminating service" means eradicating or
attempting to eradicate vermin infestations from a building or
structure, or the area surrounding a building or structure, and
includes activities to inspect, detect, or prevent vermin
infestation of a building or structure.
(KK) "Physical fitness facility service" means all
transactions by which a membership is granted, maintained, or
renewed, including initiation fees, membership dues, renewal
fees, monthly minimum fees, and other similar fees and dues, by
a physical fitness facility such as an athletic club, health
spa, or gymnasium, which entitles the member to use the facility
for physical exercise.
(LL) "Recreation and sports club service" means all
transactions by which a membership is granted, maintained, or
renewed, including initiation fees, membership dues, renewal
fees, monthly minimum fees, and other similar fees and dues, by
a recreation and sports club, which entitles the member to use
the facilities of the organization. "Recreation and sports club"
means an organization that has ownership of, or controls or
leases on a continuing, long-term basis, the facilities used by
its members and includes an aviation club, gun or shooting club,
yacht club, card club, swimming club, tennis club, golf club,
country club, riding club, amateur sports club, or similar
organization.
(MM) "Livestock" means farm animals commonly raised for
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803 H. B. No. 120 Page 29
As Introduced
food, food production, or other agricultural purposes,
including, but not limited to, cattle, sheep, goats, swine,
poultry, and captive deer. "Livestock" does not include
invertebrates, amphibians, reptiles, domestic pets, animals for
use in laboratories or for exhibition, or other animals not
commonly raised for food or food production.
(NN) "Livestock structure" means a building or structure
used exclusively for the housing, raising, feeding, or
sheltering of livestock, and includes feed storage or handling
structures and structures for livestock waste handling.
(OO) "Horticulture" means the growing, cultivation, and
production of flowers, fruits, herbs, vegetables, sod,
mushrooms, and nursery stock. As used in this division, "nursery
stock" has the same meaning as in section 927.51 of the Revised
Code.
(PP) "Horticulture structure" means a building or
structure used exclusively for the commercial growing, raising,
or overwintering of horticultural products, and includes the
area used for stocking, storing, and packing horticultural
products when done in conjunction with the production of those
products.
(QQ) "Newspaper" means an unbound publication bearing a
title or name that is regularly published, at least as
frequently as biweekly, and distributed from a fixed place of
business to the public in a specific geographic area, and that
contains a substantial amount of news matter of international,
national, or local events of interest to the general public.
(RR)(1) "Feminine hygiene products" means tampons, panty
liners, menstrual cups, sanitary napkins, and other similar
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832 H. B. No. 120 Page 30
As Introduced
tangible personal property designed for feminine hygiene in
connection with the human menstrual cycle, but does not include
grooming and hygiene products.
(2) "Grooming and hygiene products" means soaps and
cleaning solutions, shampoo, toothpaste, mouthwash,
antiperspirants, and sun tan lotions and screens, regardless of
whether any of these products are over-the-counter drugs.
(3) "Over-the-counter drugs" means a drug that contains a
label that identifies the product as a drug as required by 21
C.F.R. 201.66, which label includes a drug facts panel or a
statement of the active ingredients with a list of those
ingredients contained in the compound, substance, or
preparation.
(SS)(1) "Lease" or "rental" means any transfer of the
possession or control of tangible personal property for a fixed
or indefinite term, for consideration. "Lease" or "rental"
includes future options to purchase or extend, and agreements
described in 26 U.S.C. 7701(h)(1) covering motor vehicles and
trailers where the amount of consideration may be increased or
decreased by reference to the amount realized upon the sale or
disposition of the property. "Lease" or "rental" does not
include:
(a) A transfer of possession or control of tangible
personal property under a security agreement or a deferred
payment plan that requires the transfer of title upon completion
of the required payments;
(b) A transfer of possession or control of tangible
personal property under an agreement that requires the transfer
of title upon completion of required payments and payment of an
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861 H. B. No. 120 Page 31
As Introduced
option price that does not exceed the greater of one hundred
dollars or one per cent of the total required payments;
(c) Providing tangible personal property along with an
operator for a fixed or indefinite period of time, if the
operator is necessary for the property to perform as designed.
For purposes of this division, the operator must do more than
maintain, inspect, or set up the tangible personal property.
(2) "Lease" and "rental," as defined in division (SS) of
this section, shall not apply to leases or rentals that exist
before June 26, 2003.
(3) "Lease" and "rental" have the same meaning as in
division (SS)(1) of this section regardless of whether a
transaction is characterized as a lease or rental under
generally accepted accounting principles, the Internal Revenue
Code, Title XIII of the Revised Code, or other federal, state,
or local laws.
(TT) "Mobile telecommunications service" has the same
meaning as in the "Mobile Telecommunications Sourcing Act," Pub.
L. No. 106-252, 114 Stat. 631 (2000), 4 U.S.C.A. 124(7), as
amended, and, on and after August 1, 2003, includes related fees
and ancillary services, including universal service fees,
detailed billing service, directory assistance, service
initiation, voice mail service, and vertical services, such as
caller ID and three-way calling.
(UU) "Certified service provider" has the same meaning as
in section 5740.01 of the Revised Code.
(VV) "Satellite broadcasting service" means the
distribution or broadcasting of programming or services by
satellite directly to the subscriber's receiving equipment
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890 H. B. No. 120 Page 32
As Introduced
without the use of ground receiving or distribution equipment,
except the subscriber's receiving equipment or equipment used in
the uplink process to the satellite, and includes all service
and rental charges, premium channels or other special services,
installation and repair service charges, and any other charges
having any connection with the provision of the satellite
broadcasting service.
(WW) "Tangible personal property" means personal property
that can be seen, weighed, measured, felt, or touched, or that
is in any other manner perceptible to the senses. For purposes
of this chapter and Chapter 5741. of the Revised Code, "tangible
personal property" includes motor vehicles, electricity, water,
gas, steam, and prewritten computer software.
(XX) "Municipal gas utility" means a municipal corporation
that owns or operates a system for the distribution of natural
gas.
(YY) "Computer" means an electronic device that accepts
information in digital or similar form and manipulates it for a
result based on a sequence of instructions.
(ZZ) "Computer software" means a set of coded instructions
designed to cause a computer or automatic data processing
equipment to perform a task.
(AAA) "Delivered electronically" means delivery of
computer software from the seller to the purchaser by means
other than tangible storage media.
(BBB) "Prewritten computer software" means computer
software, including prewritten upgrades, that is not designed
and developed by the author or other creator to the
specifications of a specific purchaser. The combining of two or
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As Introduced
more prewritten computer software programs or prewritten
portions thereof does not cause the combination to be other than
prewritten computer software. "Prewritten computer software"
includes software designed and developed by the author or other
creator to the specifications of a specific purchaser when it is
sold to a person other than the purchaser. If a person modifies
or enhances computer software of which the person is not the
author or creator, the person shall be deemed to be the author
or creator only of such person's modifications or enhancements.
Prewritten computer software or a prewritten portion thereof
that is modified or enhanced to any degree, where such
modification or enhancement is designed and developed to the
specifications of a specific purchaser, remains prewritten
computer software; provided, however, that where there is a
reasonable, separately stated charge or an invoice or other
statement of the price given to the purchaser for the
modification or enhancement, the modification or enhancement
shall not constitute prewritten computer software.
(CCC)(1) "Food" means substances, whether in liquid,
concentrated, solid, frozen, dried, or dehydrated form, that are
sold for ingestion or chewing by humans and are consumed for
their taste or nutritional value. "Food" does not include
alcoholic beverages, dietary supplements, soft drinks, or
tobacco.
(2) As used in division (CCC)(1) of this section:
(a) "Dietary supplements" means any product, other than
tobacco, that is intended to supplement the diet and that is
intended for ingestion in tablet, capsule, powder, softgel,
gelcap, or liquid form, or, if not intended for ingestion in
such a form, is not represented as conventional food for use as
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949 H. B. No. 120 Page 34
As Introduced
a sole item of a meal or of the diet; that is required to be
labeled as a dietary supplement, identifiable by the "supplement
facts" box found on the label, as required by 21 C.F.R. 101.36;
and that contains one or more of the following dietary
ingredients:
(i) A vitamin;
(ii) A mineral;
(iii) An herb or other botanical;
(iv) An amino acid;
(v) A dietary substance for use by humans to supplement
the diet by increasing the total dietary intake;
(vi) A concentrate, metabolite, constituent, extract, or
combination of any ingredient described in divisions (CCC)(2)(a)
(i) to (v) of this section.
(b) "Soft drinks" means nonalcoholic beverages that
contain natural or artificial sweeteners. "Soft drinks" does not
include beverages that contain milk or milk products, soy, rice,
or similar milk substitutes, or that contains greater than fifty
per cent vegetable or fruit juice by volume.
(DDD) "Drug" means a compound, substance, or preparation,
and any component of a compound, substance, or preparation,
other than food, dietary supplements, or alcoholic beverages
that is recognized in the official United States pharmacopoeia,
official homeopathic pharmacopoeia of the United States, or
official national formulary, and supplements to them; is
intended for use in the diagnosis, cure, mitigation, treatment,
or prevention of disease; or is intended to affect the structure
or any function of the body.
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(EEE) "Prescription" means an order, formula, or recipe
issued in any form of oral, written, electronic, or other means
of transmission by a duly licensed practitioner authorized by
the laws of this state to issue a prescription.
(FFF) "Durable medical equipment" means equipment,
including repair and replacement parts for such equipment, that
can withstand repeated use, is primarily and customarily used to
serve a medical purpose, generally is not useful to a person in
the absence of illness or injury, and is not worn in or on the
body. "Durable medical equipment" does not include mobility
enhancing equipment.
(GGG) "Mobility enhancing equipment" means equipment,
including repair and replacement parts for such equipment, that
is primarily and customarily used to provide or increase the
ability to move from one place to another and is appropriate for
use either in a home or a motor vehicle, that is not generally
used by persons with normal mobility, and that does not include
any motor vehicle or equipment on a motor vehicle normally
provided by a motor vehicle manufacturer. "Mobility enhancing
equipment" does not include durable medical equipment.
(HHH) "Prosthetic device" means a replacement, corrective,
or supportive device, including repair and replacement parts for
the device, worn on or in the human body to artificially replace
a missing portion of the body, prevent or correct physical
deformity or malfunction, or support a weak or deformed portion
of the body. As used in this division, before July 1, 2019,
"prosthetic device" does not include corrective eyeglasses,
contact lenses, or dental prosthesis. On or after July 1, 2019,
"prosthetic device" does not include dental prosthesis but does
include corrective eyeglasses or contact lenses.
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(III)(1) "Fractional aircraft ownership program" means a
program in which persons within an affiliated group sell and
manage fractional ownership program aircraft, provided that at
least one hundred airworthy aircraft are operated in the program
and the program meets all of the following criteria:
(a) Management services are provided by at least one
program manager within an affiliated group on behalf of the
fractional owners.
(b) Each program aircraft is owned or possessed by at
least one fractional owner.
(c) Each fractional owner owns or possesses at least a
one-sixteenth interest in at least one fixed-wing program
aircraft.
(d) A dry-lease aircraft interchange arrangement is in
effect among all of the fractional owners.
(e) Multi-year program agreements are in effect regarding
the fractional ownership, management services, and dry-lease
aircraft interchange arrangement aspects of the program.
(2) As used in division (III)(1) of this section:
(a) "Affiliated group" has the same meaning as in division
(B)(3)(e) of this section.
(b) "Fractional owner" means a person that owns or
possesses at least a one-sixteenth interest in a program
aircraft and has entered into the agreements described in
division (III)(1)(e) of this section.
(c) "Fractional ownership program aircraft" or "program
aircraft" means a turbojet aircraft that is owned or possessed
by a fractional owner and that has been included in a dry-lease
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1035 H. B. No. 120 Page 37
As Introduced
aircraft interchange arrangement and agreement under divisions
(III)(1)(d) and (e) of this section, or an aircraft a program
manager owns or possesses primarily for use in a fractional
aircraft ownership program.
(d) "Management services" means administrative and
aviation support services furnished under a fractional aircraft
ownership program in accordance with a management services
agreement under division (III)(1)(e) of this section, and
offered by the program manager to the fractional owners,
including, at a minimum, the establishment and implementation of
safety guidelines; the coordination of the scheduling of the
program aircraft and crews; program aircraft maintenance;
program aircraft insurance; crew training for crews employed,
furnished, or contracted by the program manager or the
fractional owner; the satisfaction of record-keeping
requirements; and the development and use of an operations
manual and a maintenance manual for the fractional aircraft
ownership program.
(e) "Program manager" means the person that offers
management services to fractional owners pursuant to a
management services agreement under division (III)(1)(e) of this
section.
(JJJ) "Electronic publishing" means providing access to
one or more of the following primarily for business customers,
including the federal government or a state government or a
political subdivision thereof, to conduct research: news;
business, financial, legal, consumer, or credit materials;
editorials, columns, reader commentary, or features; photos or
images; archival or research material; legal notices, identity
verification, or public records; scientific, educational,
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As Introduced
instructional, technical, professional, trade, or other literary
materials; or other similar information which has been gathered
and made available by the provider to the consumer in an
electronic format. Providing electronic publishing includes the
functions necessary for the acquisition, formatting, editing,
storage, and dissemination of data or information that is the
subject of a sale.
(KKK) "Medicaid health insuring corporation" means a
health insuring corporation that holds a certificate of
authority under Chapter 1751. of the Revised Code and is under
contract with the department of medicaid pursuant to section
5167.10 of the Revised Code.
(LLL) "Managed care premium" means any premium,
capitation, or other payment a medicaid health insuring
corporation receives for providing or arranging for the
provision of health care services to its members or enrollees
residing in this state.
(MMM) "Captive deer" means deer and other cervidae that
have been legally acquired, or their offspring, that are
privately owned for agricultural or farming purposes.
(NNN) "Gift card" means a document, card, certificate, or
other record, whether tangible or intangible, that may be
redeemed by a consumer for a dollar value when making a purchase
of tangible personal property or services.
(OOO) "Specified digital product" means an electronically
transferred digital audiovisual work, digital audio work, or
digital book.
As used in division (OOO) of this section:
(1) "Digital audiovisual work" means a series of related
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1094 H. B. No. 120 Page 39
As Introduced
images that, when shown in succession, impart an impression of
motion, together with accompanying sounds, if any.
(2) "Digital audio work" means a work that results from
the fixation of a series of musical, spoken, or other sounds,
including digitized sound files that are downloaded onto a
device and that may be used to alert the customer with respect
to a communication.
(3) "Digital book" means a work that is generally
recognized in the ordinary and usual sense as a book.
(4) "Electronically transferred" means obtained by the
purchaser by means other than tangible storage media.
(PPP) "Digital advertising services" means providing
access, by means of telecommunications equipment, to computer
equipment that is used to enter, upload, download, review,
manipulate, store, add, or delete data for the purpose of
electronically displaying, delivering, placing, or transferring
promotional advertisements to potential customers about products
or services or about industry or business brands.
(QQQ) "Peer-to-peer car sharing program" has the same
meaning as in section 4516.01 of the Revised Code.
(RRR) "Megaproject" and "megaproject operator" have the
same meanings as in section 122.17 of the Revised Code.
(SSS)(1) "Diaper" means an absorbent garment worn by
humans who are incapable of, or have difficulty, controlling
their bladder or bowel movements.
(2) "Children's diaper" means a diaper marketed to be worn
by children.
(3) "Adult diaper" means a diaper other than a children's
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1122 H. B. No. 120 Page 40
As Introduced
diaper.
(TTT) "Sales tax holiday" means three or more dates on
which sales of all eligible tangible personal property are
exempt from the taxes levied under sections 5739.02, 5739.021,
5739.023, 5739.026, 5741.02, 5741.021, 5741.022, and 5741.023 of
the Revised Code.
(UUU) "Eligible tangible personal property" means any item
of tangible personal property that meets both of the following
requirements:
(1) The price of the item does not exceed five hundred
dollars;
(2) The item is not a watercraft or outboard motor
required to be titled pursuant to Chapter 1548. of the Revised
Code, a motor vehicle, an alcoholic beverage, tobacco, a vapor
product as defined in section 5743.01 of the Revised Code, or an
item that contains marijuana as defined in section 3796.01 of
the Revised Code.
(VVV) "Alcoholic beverages" means beverages that are
suitable for human consumption and contain one-half of one per
cent or more of alcohol by volume.
(WWW) "Tobacco" means cigarettes, cigars, chewing or pipe
tobacco, or any other item that contains tobacco.
(XXX)(1) "Delivery network company" means a person that
operates a business platform, including a web site or mobile
application, to facilitate delivery network services.
(2) "Delivery network courier" means an individual
connected to a consumer through a delivery network company and
who provides delivery network services to that consumer.
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1150 H. B. No. 120 Page 41
As Introduced
(3) "Delivery network services" means both of the
following when performed as part of a single transaction:
(a) Pickup of a local product by a delivery network
courier from a local merchant that is not under common ownership
or control of the delivery network company through which the
transaction was initiated, and which may include selection,
collection, and purchase of the local product;
(b) Delivery by the delivery network courier of that local
product to a location designated by the consumer that is not
more than seventy-five miles from the local merchant's place of
business where the pickup described in division (XXX)(3)(a) of
this section occurs.
(4) "Local merchant" means a person engaged in selling
local products from a temporary or fixed place of business in
this state, including a kitchen, restaurant, grocery store,
retail store, or convenience store.
(5) "Local product" means any tangible personal property,
including food, but excluding freight, mail, or a package to
which postage is affixed.
(YYY) "Firearm safety device" means equipment that is
designed to prevent unauthorized access to, or the operation or
discharge of, a firearm and that is either of the following:
(1) A device that, when installed on a firearm, is
designed to prevent the firearm from being operated without
first deactivating the device.
(2) A gun safe, gun case, lockbox, or other device that is
designed to prevent access to a firearm unless an individual
uses a key, a combination, biometric data, or other similar
means.
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1179 H. B. No. 120 Page 42
As Introduced
A "firearm safety device" does not include a glass-faced
cabinet or other form of storage that is primarily designed to
allow for the display of firearms.
Sec. 5739.02. For the purpose of providing revenue with
which to meet the needs of the state, for the use of the general
revenue fund of the state, for the purpose of securing a
thorough and efficient system of common schools throughout the
state, for the purpose of affording revenues, in addition to
those from general property taxes, permitted under
constitutional limitations, and from other sources, for the
support of local governmental functions, and for the purpose of
reimbursing the state for the expense of administering this
chapter, an excise tax is hereby levied on each retail sale made
in this state.
(A)(1) The tax shall be collected as provided in section
5739.025 of the Revised Code. The rate of the tax shall be five
and three-fourths per cent. The tax applies and is collectible
when the sale is made, regardless of the time when the price is
paid or delivered.
(2) In the case of the lease or rental, with a fixed term
of more than thirty days or an indefinite term with a minimum
period of more than thirty days, of any motor vehicles designed
by the manufacturer to carry a load of not more than one ton,
watercraft, outboard motor, or aircraft, or of any tangible
personal property, other than motor vehicles designed by the
manufacturer to carry a load of more than one ton, to be used by
the lessee or renter primarily for business purposes, the tax
shall be collected by the vendor at the time the lease or rental
is consummated and shall be calculated by the vendor on the
basis of the total amount to be paid by the lessee or renter
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1209 H. B. No. 120 Page 43
As Introduced
under the lease agreement. If the total amount of the
consideration for the lease or rental includes amounts that are
not calculated at the time the lease or rental is executed, the
tax shall be calculated and collected by the vendor at the time
such amounts are billed to the lessee or renter. In the case of
an open-end lease or rental, the tax shall be calculated by the
vendor on the basis of the total amount to be paid during the
initial fixed term of the lease or rental, and for each
subsequent renewal period as it comes due. As used in this
division, "motor vehicle" has the same meaning as in section
4501.01 of the Revised Code, and "watercraft" includes an
outdrive unit attached to the watercraft.
A lease with a renewal clause and a termination penalty or
similar provision that applies if the renewal clause is not
exercised is presumed to be a sham transaction. In such a case,
the tax shall be calculated and paid on the basis of the entire
length of the lease period, including any renewal periods, until
the termination penalty or similar provision no longer applies.
The taxpayer shall bear the burden, by a preponderance of the
evidence, that the transaction or series of transactions is not
a sham transaction.
(3) Except as provided in division (A)(2) of this section,
in the case of a sale, the price of which consists in whole or
in part of the lease or rental of tangible personal property,
the tax shall be measured by the installments of that lease or
rental.
(4) In the case of a sale of a physical fitness facility
service or recreation and sports club service, the price of
which consists in whole or in part of a membership for the
receipt of the benefit of the service, the tax applicable to the
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1239 H. B. No. 120 Page 44
As Introduced
sale shall be measured by the installments thereof.
(B) The tax does not apply to the following:
(1) Sales to the state or any of its political
subdivisions, or to any other state or its political
subdivisions if the laws of that state exempt from taxation
sales made to this state and its political subdivisions
including either of the following:
(a) Sales or rentals of tangible personal property by
construction contractors or subcontractors to provide temporary
traffic control or temporary structures, including material and
equipment used to comply with the Ohio manual of uniform traffic
control devices adopted pursuant to section 4511.09 of the
Revised Code, whereby the state or any of its political
subdivisions take title to, or permanent or temporary possession
of, such tangible personal property for use by the state or any
of its political subdivisions, including for use by the general
public thereof;
(b) Sales of services by construction contractors or
subcontractors to provide temporary traffic control or
structures, including labor used to comply with the Ohio manual
of uniform traffic control devices adopted pursuant to section
4511.09 of the Revised Code, whereby the state or any of its
political subdivisions, including the general public thereof,
receive the benefit of such services.
As used in divisions (B)(1)(a) and (b) of this section,
"temporary structures" include temporary roads, bridges, drains,
and pavement.
(2) Sales of food for human consumption off the premises
where sold;
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1268 H. B. No. 120 Page 45
As Introduced
(3) Sales of food sold to students only in a cafeteria,
dormitory, fraternity, or sorority maintained in a private,
public, or parochial school, college, or university;
(4) Sales of newspapers and sales or transfers of
magazines distributed as controlled circulation publications;
(5) The furnishing, preparing, or serving of meals without
charge by an employer to an employee provided the employer
records the meals as part compensation for services performed or
work done;
(6)(a) Sales of motor fuel upon receipt, use,
distribution, or sale of which in this state a tax is imposed by
the law of this state, but this exemption shall not apply to the
sale of motor fuel on which a refund of the tax is allowable
under division (A) of section 5735.14 of the Revised Code; and
the tax commissioner may deduct the amount of tax levied by this
section applicable to the price of motor fuel when granting a
refund of motor fuel tax pursuant to division (A) of section
5735.14 of the Revised Code and shall cause the amount deducted
to be paid into the general revenue fund of this state;
(b) Sales of motor fuel other than that described in
division (B)(6)(a) of this section and used for powering a
refrigeration unit on a vehicle other than one used primarily to
provide comfort to the operator or occupants of the vehicle.
(7) Sales of natural gas by a natural gas company or
municipal gas utility, of water by a water-works company, or of
steam by a heating company, if in each case the thing sold is
delivered to consumers through pipes or conduits, and all sales
of communications services by a telegraph company, all terms as
defined in section 5727.01 of the Revised Code, and sales of
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1297 H. B. No. 120 Page 46
As Introduced
electricity delivered through wires;
(8) Casual sales by a person, or auctioneer employed
directly by the person to conduct such sales, except as to such
sales of motor vehicles, watercraft or outboard motors required
to be titled under section 1548.06 of the Revised Code,
watercraft documented with the United States coast guard,
snowmobiles, and all-purpose vehicles as defined in section
4519.01 of the Revised Code;
(9)(a) Sales of services or tangible personal property,
other than motor vehicles, mobile homes, and manufactured homes,
by churches, organizations exempt from taxation under section
501(c)(3) of the Internal Revenue Code of 1986, or nonprofit
organizations operated exclusively for charitable purposes as
defined in division (B)(12) of this section, provided that the
number of days on which such tangible personal property or
services, other than items never subject to the tax, are sold
does not exceed six in any calendar year, except as otherwise
provided in division (B)(9)(b) of this section. If the number of
days on which such sales are made exceeds six in any calendar
year, the church or organization shall be considered to be
engaged in business and all subsequent sales by it shall be
subject to the tax. In counting the number of days, all sales by
groups within a church or within an organization shall be
considered to be sales of that church or organization.
(b) The limitation on the number of days on which tax-
exempt sales may be made by a church or organization under
division (B)(9)(a) of this section does not apply to sales made
by student clubs and other groups of students of a primary or
secondary school, or a parent-teacher association, booster
group, or similar organization that raises money to support or
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1327 H. B. No. 120 Page 47
As Introduced
fund curricular or extracurricular activities of a primary or
secondary school.
(c) Divisions (B)(9)(a) and (b) of this section do not
apply to sales by a noncommercial educational radio or
television broadcasting station.
(10) Sales not within the taxing power of this state under
the Constitution or laws of the United States or the
Constitution of this state including either of the following:
(a) Sales or rentals of tangible personal property by
construction contractors or subcontractors to provide temporary
traffic control or temporary structures, including material and
equipment used to comply with the Ohio manual of uniform traffic
control devices adopted pursuant to section 4511.09 of the
Revised Code, whereby the United States takes title to, or
permanent or temporary possession of, such tangible personal
property for use by the United States including for use by the
general public thereof;
(b) Sales of services by construction contractors or
subcontractors to provide temporary traffic control or
structures, including labor used to comply with the Ohio manual
of uniform traffic control devices adopted pursuant to section
4511.09 of the Revised Code, whereby the United States,
including the general public thereof, receives the benefit of
such services.
As used in divisions (B)(10)(a) and (b) of this section,
"temporary structures" include temporary roads, bridges, drains,
and pavement.
(11) Except for transactions that are sales under division
(B)(3)(p) of section 5739.01 of the Revised Code, the
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1356 H. B. No. 120 Page 48
As Introduced
transportation of persons or property, unless the transportation
is by a private investigation and security service;
(12) Sales of tangible personal property or services to
churches, to organizations exempt from taxation under section
501(c)(3) of the Internal Revenue Code of 1986, and to any other
nonprofit organizations operated exclusively for charitable
purposes in this state, no part of the net income of which
inures to the benefit of any private shareholder or individual,
and no substantial part of the activities of which consists of
carrying on propaganda or otherwise attempting to influence
legislation; sales to offices administering one or more homes
for the aged or one or more hospital facilities exempt under
section 140.08 of the Revised Code; and sales to organizations
described in division (D) of section 5709.12 of the Revised
Code.
"Charitable purposes" means the relief of poverty; the
improvement of health through the alleviation of illness,
disease, or injury; the operation of an organization exclusively
for the provision of professional, laundry, printing, and
purchasing services to hospitals or charitable institutions; the
operation of a home for the aged, as defined in section 5701.13
of the Revised Code; the operation of a radio or television
broadcasting station that is licensed by the federal
communications commission as a noncommercial educational radio
or television station; the operation of a nonprofit animal
adoption service or a county humane society; the promotion of
education by an institution of learning that maintains a faculty
of qualified instructors, teaches regular continuous courses of
study, and confers a recognized diploma upon completion of a
specific curriculum; the operation of a parent-teacher
association, booster group, or similar organization primarily
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1387 H. B. No. 120 Page 49
As Introduced
engaged in the promotion and support of the curricular or
extracurricular activities of a primary or secondary school; the
operation of a community or area center in which presentations
in music, dramatics, the arts, and related fields are made in
order to foster public interest and education therein; the
production of performances in music, dramatics, and the arts; or
the promotion of education by an organization engaged in
carrying on research in, or the dissemination of, scientific and
technological knowledge and information primarily for the
public.
Nothing in this division shall be deemed to exempt sales
to any organization for use in the operation or carrying on of a
trade or business, or sales to a home for the aged for use in
the operation of independent living facilities as defined in
division (A) of section 5709.12 of the Revised Code.
(13) Building and construction materials and services sold
to construction contractors for incorporation into a structure
or improvement to real property under a construction contract
with this state or a political subdivision of this state, or
with the United States government or any of its agencies;
building and construction materials and services sold to
construction contractors for incorporation into a structure or
improvement to real property that are accepted for ownership by
this state or any of its political subdivisions, or by the
United States government or any of its agencies at the time of
completion of the structures or improvements; building and
construction materials sold to construction contractors for
incorporation into a horticulture structure or livestock
structure for a person engaged in the business of horticulture
or producing livestock; building materials and services sold to
a construction contractor for incorporation into a house of
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1418 H. B. No. 120 Page 50
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public worship or religious education, or a building used
exclusively for charitable purposes under a construction
contract with an organization whose purpose is as described in
division (B)(12) of this section; building materials and
services sold to a construction contractor for incorporation
into a building under a construction contract with an
organization exempt from taxation under section 501(c)(3) of the
Internal Revenue Code of 1986 when the building is to be used
exclusively for the organization's exempt purposes; tangible
personal property sold for incorporation into the construction
of a sports facility under section 307.696 of the Revised Code;
building and construction materials and services sold to a
construction contractor for incorporation into real property
outside this state if such materials and services, when sold to
a construction contractor in the state in which the real
property is located for incorporation into real property in that
state, would be exempt from a tax on sales levied by that state;
building and construction materials for incorporation into a
transportation facility pursuant to a public-private agreement
entered into under sections 5501.70 to 5501.83 of the Revised
Code; until one calendar year after the construction of a
convention center that qualifies for property tax exemption
under section 5709.084 of the Revised Code is completed,
building and construction materials and services sold to a
construction contractor for incorporation into the real property
comprising that convention center; and building and construction
materials sold for incorporation into a structure or improvement
to real property that is used primarily as, or primarily in
support of, a manufacturing facility or research and development
facility and that is to be owned by a megaproject operator upon
completion and located at the site of a megaproject that
satisfies the criteria described in division (A)(11)(a)(ii) of
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section 122.17 of the Revised Code, provided that the sale
occurs during the period that the megaproject operator has an
agreement for such megaproject with the tax credit authority
under division (D) of section 122.17 of the Revised Code that
remains in effect and has not expired or been terminated.
(14) Sales of ships or vessels or rail rolling stock used
or to be used principally in interstate or foreign commerce, and
repairs, alterations, fuel, and lubricants for such ships or
vessels or rail rolling stock;
(15) Sales to persons primarily engaged in any of the
activities mentioned in division (B)(42)(a), (g), or (h) of this
section, to persons engaged in making retail sales, or to
persons who purchase for sale from a manufacturer tangible
personal property that was produced by the manufacturer in
accordance with specific designs provided by the purchaser, of
packages, including material, labels, and parts for packages,
and of machinery, equipment, and material for use primarily in
packaging tangible personal property produced for sale,
including any machinery, equipment, and supplies used to make
labels or packages, to prepare packages or products for
labeling, or to label packages or products, by or on the order
of the person doing the packaging, or sold at retail. "Packages"
includes bags, baskets, cartons, crates, boxes, cans, bottles,
bindings, wrappings, and other similar devices and containers,
but does not include motor vehicles or bulk tanks, trailers, or
similar devices attached to motor vehicles. "Packaging" means
placing in a package. Division (B)(15) of this section does not
apply to persons engaged in highway transportation for hire.
(16) Sales of food to persons using supplemental nutrition
assistance program benefits to purchase the food. As used in
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this division, "food" has the same meaning as in 7 U.S.C. 2012
and federal regulations adopted pursuant to the Food and
Nutrition Act of 2008.
(17) Sales to persons engaged in farming, agriculture,
horticulture, or floriculture, of tangible personal property for
use or consumption primarily in the production by farming,
agriculture, horticulture, or floriculture of other tangible
personal property for use or consumption primarily in the
production of tangible personal property for sale by farming,
agriculture, horticulture, or floriculture; or material and
parts for incorporation into any such tangible personal property
for use or consumption in production; and of tangible personal
property for such use or consumption in the conditioning or
holding of products produced by and for such use, consumption,
or sale by persons engaged in farming, agriculture,
horticulture, or floriculture, except where such property is
incorporated into real property;
(18) Sales of drugs for a human being that may be
dispensed only pursuant to a prescription; insulin as recognized
in the official United States pharmacopoeia; urine and blood
testing materials when used by diabetics or persons with
hypoglycemia to test for glucose or acetone; hypodermic syringes
and needles when used by diabetics for insulin injections;
epoetin alfa when purchased for use in the treatment of persons
with medical disease; hospital beds when purchased by hospitals,
nursing homes, or other medical facilities; and medical oxygen
and medical oxygen-dispensing equipment when purchased by
hospitals, nursing homes, or other medical facilities;
(19) Sales of prosthetic devices, durable medical
equipment for home use, or mobility enhancing equipment, when
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1510 H. B. No. 120 Page 53
As Introduced
made pursuant to a prescription and when such devices or
equipment are for use by a human being.
(20) Sales of emergency and fire protection vehicles and
equipment to nonprofit organizations for use solely in providing
fire protection and emergency services, including trauma care
and emergency medical services, for political subdivisions of
the state;
(21) Sales of tangible personal property manufactured in
this state, if sold by the manufacturer in this state to a
retailer for use in the retail business of the retailer outside
of this state and if possession is taken from the manufacturer
by the purchaser within this state for the sole purpose of
immediately removing the same from this state in a vehicle owned
by the purchaser;
(22) Sales of services provided by the state or any of its
political subdivisions, agencies, instrumentalities,
institutions, or authorities, or by governmental entities of the
state or any of its political subdivisions, agencies,
instrumentalities, institutions, or authorities;
(23) Sales of motor vehicles to nonresidents of this state
under the circumstances described in division (B) of section
5739.029 of the Revised Code;
(24) Sales to persons engaged in the preparation of eggs
for sale of tangible personal property used or consumed directly
in such preparation, including such tangible personal property
used for cleaning, sanitizing, preserving, grading, sorting, and
classifying by size; packages, including material and parts for
packages, and machinery, equipment, and material for use in
packaging eggs for sale; and handling and transportation
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1539 H. B. No. 120 Page 54
As Introduced
equipment and parts therefor, except motor vehicles licensed to
operate on public highways, used in intraplant or interplant
transfers or shipment of eggs in the process of preparation for
sale, when the plant or plants within or between which such
transfers or shipments occur are operated by the same person.
"Packages" includes containers, cases, baskets, flats, fillers,
filler flats, cartons, closure materials, labels, and labeling
materials, and "packaging" means placing therein.
(25)(a) Sales of water to a consumer for residential use;
(b) Sales of water by a nonprofit corporation engaged
exclusively in the treatment, distribution, and sale of water to
consumers, if such water is delivered to consumers through pipes
or tubing.
(26) Fees charged for inspection or reinspection of motor
vehicles under section 3704.14 of the Revised Code;
(27) Sales to persons licensed to conduct a food service
operation pursuant to section 3717.43 of the Revised Code, of
tangible personal property primarily used directly for the
following:
(a) To prepare food for human consumption for sale;
(b) To preserve food that has been or will be prepared for
human consumption for sale by the food service operator, not
including tangible personal property used to display food for
selection by the consumer;
(c) To clean tangible personal property used to prepare or
serve food for human consumption for sale.
(28) Sales of animals by nonprofit animal adoption
services or county humane societies;
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1567 H. B. No. 120 Page 55
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(29) Sales of services to a corporation described in
division (A) of section 5709.72 of the Revised Code, and sales
of tangible personal property that qualifies for exemption from
taxation under section 5709.72 of the Revised Code;
(30) Sales and installation of agricultural land tile, as
defined in division (B)(5)(a) of section 5739.01 of the Revised
Code;
(31) Sales and erection or installation of portable grain
bins, as defined in division (B)(5)(b) of section 5739.01 of the
Revised Code;
(32) The sale, lease, repair, and maintenance of, parts
for, or items attached to or incorporated in, motor vehicles
that are primarily used for transporting tangible personal
property belonging to others by a person engaged in highway
transportation for hire, except for packages and packaging used
for the transportation of tangible personal property;
(33) Sales to the state headquarters of any veterans'
organization in this state that is either incorporated and
issued a charter by the congress of the United States or is
recognized by the United States veterans administration, for use
by the headquarters;
(34) Sales to a telecommunications service vendor, mobile
telecommunications service vendor, or satellite broadcasting
service vendor of tangible personal property and services used
directly and primarily in transmitting, receiving, switching, or
recording any interactive, one- or two-way electromagnetic
communications, including voice, image, data, and information,
through the use of any medium, including, but not limited to,
poles, wires, cables, switching equipment, computers, and record
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1596 H. B. No. 120 Page 56
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storage devices and media, and component parts for the tangible
personal property. The exemption provided in this division shall
be in lieu of all other exemptions under division (B)(42)(a) or
(n) of this section to which the vendor may otherwise be
entitled, based upon the use of the thing purchased in providing
the telecommunications, mobile telecommunications, or satellite
broadcasting service.
(35)(a) Sales where the purpose of the consumer is to use
or consume the things transferred in making retail sales and
consisting of newspaper inserts, catalogues, coupons, flyers,
gift certificates, or other advertising material that prices and
describes tangible personal property offered for retail sale.
(b) Sales to direct marketing vendors of preliminary
materials such as photographs, artwork, and typesetting that
will be used in printing advertising material; and of printed
matter that offers free merchandise or chances to win sweepstake
prizes and that is mailed to potential customers with
advertising material described in division (B)(35)(a) of this
section;
(c) Sales of equipment such as telephones, computers,
facsimile machines, and similar tangible personal property
primarily used to accept orders for direct marketing retail
sales.
(d) Sales of automatic food vending machines that preserve
food with a shelf life of forty-five days or less by
refrigeration and dispense it to the consumer.
For purposes of division (B)(35) of this section, "direct
marketing" means the method of selling where consumers order
tangible personal property by United States mail, delivery
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1625 H. B. No. 120 Page 57
As Introduced
service, or telecommunication and the vendor delivers or ships
the tangible personal property sold to the consumer from a
warehouse, catalogue distribution center, or similar fulfillment
facility by means of the United States mail, delivery service,
or common carrier.
(36) Sales to a person engaged in the business of
horticulture or producing livestock of materials to be
incorporated into a horticulture structure or livestock
structure;
(37) Sales of personal computers, computer monitors,
computer keyboards, modems, and other peripheral computer
equipment to an individual who is licensed or certified to teach
in an elementary or a secondary school in this state for use by
that individual in preparation for teaching elementary or
secondary school students;
(38) Sales of tangible personal property that is not
required to be registered or licensed under the laws of this
state to a citizen of a foreign nation that is not a citizen of
the United States, provided the property is delivered to a
person in this state that is not a related member of the
purchaser, is physically present in this state for the sole
purpose of temporary storage and package consolidation, and is
subsequently delivered to the purchaser at a delivery address in
a foreign nation. As used in division (B)(38) of this section,
"related member" has the same meaning as in section 5733.042 of
the Revised Code, and "temporary storage" means the storage of
tangible personal property for a period of not more than sixty
days.
(39) Sales of used manufactured homes and used mobile
homes, as defined in section 5739.0210 of the Revised Code, made
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1655 H. B. No. 120 Page 58
As Introduced
on or after January 1, 2000;
(40) Sales of tangible personal property and services to a
provider of electricity used or consumed directly and primarily
in generating, transmitting, or distributing electricity for use
by others, including property that is or is to be incorporated
into and will become a part of the consumer's production,
transmission, or distribution system and that retains its
classification as tangible personal property after
incorporation; fuel or power used in the production,
transmission, or distribution of electricity; energy conversion
equipment as defined in section 5727.01 of the Revised Code; and
tangible personal property and services used in the repair and
maintenance of the production, transmission, or distribution
system, including only those motor vehicles as are specially
designed and equipped for such use. The exemption provided in
this division shall be in lieu of all other exemptions in
division (B)(42)(a) or (n) of this section to which a provider
of electricity may otherwise be entitled based on the use of the
tangible personal property or service purchased in generating,
transmitting, or distributing electricity.
(41) Sales to a person providing services under division
(B)(3)(p) of section 5739.01 of the Revised Code of tangible
personal property and services used directly and primarily in
providing taxable services under that section.
(42) Sales where the purpose of the purchaser is to do any
of the following:
(a) To incorporate the thing transferred as a material or
a part into tangible personal property to be produced for sale
by manufacturing, assembling, processing, or refining; or to use
or consume the thing transferred directly in producing tangible
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1685 H. B. No. 120 Page 59
As Introduced
personal property for sale by mining, including, without
limitation, the extraction from the earth of all substances that
are classed geologically as minerals, or directly in the
rendition of a public utility service, except that the sales tax
levied by this section shall be collected upon all meals,
drinks, and food for human consumption sold when transporting
persons. This paragraph does not exempt from "retail sale" or
"sales at retail" the sale of tangible personal property that is
to be incorporated into a structure or improvement to real
property.
(b) To hold the thing transferred as security for the
performance of an obligation of the vendor;
(c) To resell, hold, use, or consume the thing transferred
as evidence of a contract of insurance;
(d) To use or consume the thing directly in commercial
fishing;
(e) To incorporate the thing transferred as a material or
a part into, or to use or consume the thing transferred directly
in the production of, magazines distributed as controlled
circulation publications;
(f) To use or consume the thing transferred in the
production and preparation in suitable condition for market and
sale of printed, imprinted, overprinted, lithographic,
multilithic, blueprinted, photostatic, or other productions or
reproductions of written or graphic matter;
(g) To use the thing transferred, as described in section
5739.011 of the Revised Code, primarily in a manufacturing
operation to produce tangible personal property for sale;
(h) To use the benefit of a warranty, maintenance or
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1714 H. B. No. 120 Page 60
As Introduced
service contract, or similar agreement, as described in division
(B)(7) of section 5739.01 of the Revised Code, to repair or
maintain tangible personal property, if all of the property that
is the subject of the warranty, contract, or agreement would not
be subject to the tax imposed by this section;
(i) To use the thing transferred as qualified research and
development equipment;
(j) To use or consume the thing transferred primarily in
storing, transporting, mailing, or otherwise handling purchased
sales inventory in a warehouse, distribution center, or similar
facility when the inventory is primarily distributed outside
this state to retail stores of the person who owns or controls
the warehouse, distribution center, or similar facility, to
retail stores of an affiliated group of which that person is a
member, or by means of direct marketing. This division does not
apply to motor vehicles registered for operation on the public
highways. As used in this division, "affiliated group" has the
same meaning as in division (B)(3)(e) of section 5739.01 of the
Revised Code and "direct marketing" has the same meaning as in
division (B)(35) of this section.
(k) To use or consume the thing transferred to fulfill a
contractual obligation incurred by a warrantor pursuant to a
warranty provided as a part of the price of the tangible
personal property sold or by a vendor of a warranty, maintenance
or service contract, or similar agreement the provision of which
is defined as a sale under division (B)(7) of section 5739.01 of
the Revised Code;
(l) To use or consume the thing transferred in the
production of a newspaper for distribution to the public;
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1743 H. B. No. 120 Page 61
As Introduced
(m) To use tangible personal property to perform a service
listed in division (B)(3) of section 5739.01 of the Revised
Code, if the property is or is to be permanently transferred to
the consumer of the service as an integral part of the
performance of the service;
(n) To use or consume the thing transferred primarily in
producing tangible personal property for sale by farming,
agriculture, horticulture, or floriculture. Persons engaged in
rendering farming, agriculture, horticulture, or floriculture
services for others are deemed engaged primarily in farming,
agriculture, horticulture, or floriculture. This paragraph does
not exempt from "retail sale" or "sales at retail" the sale of
tangible personal property that is to be incorporated into a
structure or improvement to real property.
(o) To use or consume the thing transferred in acquiring,
formatting, editing, storing, and disseminating data or
information by electronic publishing;
(p) To provide the thing transferred to the owner or
lessee of a motor vehicle that is being repaired or serviced, if
the thing transferred is a rented motor vehicle and the
purchaser is reimbursed for the cost of the rented motor vehicle
by a manufacturer, warrantor, or provider of a maintenance,
service, or other similar contract or agreement, with respect to
the motor vehicle that is being repaired or serviced;
(q) To use or consume the thing transferred directly in
production of crude oil and natural gas for sale. Persons
engaged in rendering production services for others are deemed
engaged in production.
As used in division (B)(42)(q) of this section,
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1772 H. B. No. 120 Page 62
As Introduced
"production" means operations and tangible personal property
directly used to expose and evaluate an underground reservoir
that may contain hydrocarbon resources, prepare the wellbore for
production, and lift and control all substances yielded by the
reservoir to the surface of the earth.
(i) For the purposes of division (B)(42)(q) of this
section, the "thing transferred" includes, but is not limited
to, any of the following:
(I) Services provided in the construction of permanent
access roads, services provided in the construction of the well
site, and services provided in the construction of temporary
impoundments;
(II) Equipment and rigging used for the specific purpose
of creating with integrity a wellbore pathway to underground
reservoirs;
(III) Drilling and workover services used to work within a
subsurface wellbore, and tangible personal property directly
used in providing such services;
(IV) Casing, tubulars, and float and centralizing
equipment;
(V) Trailers to which production equipment is attached;
(VI) Well completion services, including cementing of
casing, and tangible personal property directly used in
providing such services;
(VII) Wireline evaluation, mud logging, and perforation
services, and tangible personal property directly used in
providing such services;
(VIII) Reservoir stimulation, hydraulic fracturing, and
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1800 H. B. No. 120 Page 63
As Introduced
acidizing services, and tangible personal property directly used
in providing such services, including all material pumped
downhole;
(IX) Pressure pumping equipment;
(X) Artificial lift systems equipment;
(XI) Wellhead equipment and well site equipment used to
separate, stabilize, and control hydrocarbon phases and produced
water;
(XII) Tangible personal property directly used to control
production equipment.
(ii) For the purposes of division (B)(42)(q) of this
section, the "thing transferred" does not include any of the
following:
(I) Tangible personal property used primarily in the
exploration and production of any mineral resource regulated
under Chapter 1509. of the Revised Code other than oil or gas;
(II) Tangible personal property used primarily in storing,
holding, or delivering solutions or chemicals used in well
stimulation as defined in section 1509.01 of the Revised Code;
(III) Tangible personal property used primarily in
preparing, installing, or reclaiming foundations for drilling or
pumping equipment or well stimulation material tanks;
(IV) Tangible personal property used primarily in
transporting, delivering, or removing equipment to or from the
well site or storing such equipment before its use at the well
site;
(V) Tangible personal property used primarily in gathering
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1827 H. B. No. 120 Page 64
As Introduced
operations occurring off the well site, including gathering
pipelines transporting hydrocarbon gas or liquids away from a
crude oil or natural gas production facility;
(VI) Tangible personal property that is to be incorporated
into a structure or improvement to real property;
(VII) Well site fencing, lighting, or security systems;
(VIII) Communication devices or services;
(IX) Office supplies;
(X) Trailers used as offices or lodging;
(XI) Motor vehicles of any kind;
(XII) Tangible personal property used primarily for the
storage of drilling byproducts and fuel not used for production;
(XIII) Tangible personal property used primarily as a
safety device;
(XIV) Data collection or monitoring devices;
(XV) Access ladders, stairs, or platforms attached to
storage tanks.
The enumeration of tangible personal property in division
(B)(42)(q)(ii) of this section is not intended to be exhaustive,
and any tangible personal property not so enumerated shall not
necessarily be construed to be a "thing transferred" for the
purposes of division (B)(42)(q) of this section.
The commissioner shall adopt and promulgate rules under
sections 119.01 to 119.13 of the Revised Code that the
commissioner deems necessary to administer division (B)(42)(q)
of this section.
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1853 H. B. No. 120 Page 65
As Introduced
As used in division (B)(42) of this section, "thing"
includes all transactions included in divisions (B)(3)(a), (b),
and (e) of section 5739.01 of the Revised Code.
(43) Sales conducted through a coin operated device that
activates vacuum equipment or equipment that dispenses water,
whether or not in combination with soap or other cleaning agents
or wax, to the consumer for the consumer's use on the premises
in washing, cleaning, or waxing a motor vehicle, provided no
other personal property or personal service is provided as part
of the transaction.
(44) Sales of replacement and modification parts for
engines, airframes, instruments, and interiors in, and paint
for, aircraft used primarily in a fractional aircraft ownership
program, and sales of services for the repair, modification, and
maintenance of such aircraft, and machinery, equipment, and
supplies primarily used to provide those services.
(45) Sales of telecommunications service that is used
directly and primarily to perform the functions of a call
center. As used in this division, "call center" means any
physical location where telephone calls are placed or received
in high volume for the purpose of making sales, marketing,
customer service, technical support, or other specialized
business activity, and that employs at least fifty individuals
that engage in call center activities on a full-time basis, or
sufficient individuals to fill fifty full-time equivalent
positions.
(46) Sales by a telecommunications service vendor of 900
service to a subscriber. This division does not apply to
information services.
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(47) Sales of value-added non-voice data service. This
division does not apply to any similar service that is not
otherwise a telecommunications service.
(48) Sales of feminine hygiene products.
(49) Sales of materials, parts, equipment, or engines used
in the repair or maintenance of aircraft or avionics systems of
such aircraft, and sales of repair, remodeling, replacement, or
maintenance services in this state performed on aircraft or on
an aircraft's avionics, engine, or component materials or parts.
As used in division (B)(49) of this section, "aircraft" means
aircraft of more than six thousand pounds maximum certified
takeoff weight or used exclusively in general aviation.
(50) Sales of full flight simulators that are used for
pilot or flight-crew training, sales of repair or replacement
parts or components, and sales of repair or maintenance services
for such full flight simulators. "Full flight simulator" means a
replica of a specific type, or make, model, and series of
aircraft cockpit. It includes the assemblage of equipment and
computer programs necessary to represent aircraft operations in
ground and flight conditions, a visual system providing an out-
of-the-cockpit view, and a system that provides cues at least
equivalent to those of a three-degree-of-freedom motion system,
and has the full range of capabilities of the systems installed
in the device as described in appendices A and B of part 60 of
chapter 1 of title 14 of the Code of Federal Regulations.
(51) Any transfer or lease of tangible personal property
between the state and JobsOhio in accordance with section
4313.02 of the Revised Code.
(52)(a) Sales to a qualifying corporation.
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1911 H. B. No. 120 Page 67
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(b) As used in division (B)(52) of this section:
(i) "Qualifying corporation" means a nonprofit corporation
organized in this state that leases from an eligible county
land, buildings, structures, fixtures, and improvements to the
land that are part of or used in a public recreational facility
used by a major league professional athletic team or a class A
to class AAA minor league affiliate of a major league
professional athletic team for a significant portion of the
team's home schedule, provided the following apply:
(I) The facility is leased from the eligible county
pursuant to a lease that requires substantially all of the
revenue from the operation of the business or activity conducted
by the nonprofit corporation at the facility in excess of
operating costs, capital expenditures, and reserves to be paid
to the eligible county at least once per calendar year.
(II) Upon dissolution and liquidation of the nonprofit
corporation, all of its net assets are distributable to the
board of commissioners of the eligible county from which the
corporation leases the facility.
(ii) "Eligible county" has the same meaning as in section
307.695 of the Revised Code.
(53) Sales to or by a cable service provider, video
service provider, or radio or television broadcast station
regulated by the federal government of cable service or
programming, video service or programming, audio service or
programming, or electronically transferred digital audiovisual
or audio work. As used in division (B)(53) of this section,
"cable service" and "cable service provider" have the same
meanings as in section 1332.01 of the Revised Code, and "video
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1940 H. B. No. 120 Page 68
As Introduced
service," "video service provider," and "video programming" have
the same meanings as in section 1332.21 of the Revised Code.
(54) Sales of a digital audio work electronically
transferred for delivery through use of a machine, such as a
juke box, that does all of the following:
(a) Accepts direct payments to operate;
(b) Automatically plays a selected digital audio work for
a single play upon receipt of a payment described in division
(B)(54)(a) of this section;
(c) Operates exclusively for the purpose of playing
digital audio works in a commercial establishment.
(55)(a) Sales of the following occurring on the first
Friday of August and the following Saturday and Sunday of any
year, except in 2024 or any subsequent year in which a sales tax
holiday is held pursuant to section 5739.41 of the Revised Code:
(i) An item of clothing, the price of which is seventy-
five dollars or less;
(ii) An item of school supplies, the price of which is
twenty dollars or less;
(iii) An item of school instructional material, the price
of which is twenty dollars or less.
(b) As used in division (B)(55) of this section:
(i) "Clothing" means all human wearing apparel suitable
for general use. "Clothing" includes, but is not limited to,
aprons, household and shop; athletic supporters; baby receiving
blankets; bathing suits and caps; beach capes and coats; belts
and suspenders; boots; coats and jackets; costumes; diapers,
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1967 H. B. No. 120 Page 69
As Introduced
children and adult, including disposable diapers; earmuffs;
footlets; formal wear; garters and garter belts; girdles; gloves
and mittens for general use; hats and caps; hosiery; insoles for
shoes; lab coats; neckties; overshoes; pantyhose; rainwear;
rubber pants; sandals; scarves; shoes and shoe laces; slippers;
sneakers; socks and stockings; steel-toed shoes; underwear;
uniforms, athletic and nonathletic; and wedding apparel.
"Clothing" does not include items purchased for use in a trade
or business; clothing accessories or equipment; protective
equipment; sports or recreational equipment; belt buckles sold
separately; costume masks sold separately; patches and emblems
sold separately; sewing equipment and supplies including, but
not limited to, knitting needles, patterns, pins, scissors,
sewing machines, sewing needles, tape measures, and thimbles;
and sewing materials that become part of "clothing" including,
but not limited to, buttons, fabric, lace, thread, yarn, and
zippers.
(ii) "School supplies" means items commonly used by a
student in a course of study. "School supplies" includes only
the following items: binders; book bags; calculators; cellophane
tape; blackboard chalk; compasses; composition books; crayons;
erasers; folders, expandable, pocket, plastic, and manila; glue,
paste, and paste sticks; highlighters; index cards; index card
boxes; legal pads; lunch boxes; markers; notebooks; paper,
loose-leaf ruled notebook paper, copy paper, graph paper,
tracing paper, manila paper, colored paper, poster board, and
construction paper; pencil boxes and other school supply boxes;
pencil sharpeners; pencils; pens; protractors; rulers; scissors;
and writing tablets. "School supplies" does not include any item
purchased for use in a trade or business.
(iii) "School instructional material" means written
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material commonly used by a student in a course of study as a
reference and to learn the subject being taught. "School
instructional material" includes only the following items:
reference books, reference maps and globes, textbooks, and
workbooks. "School instructional material" does not include any
material purchased for use in a trade or business.
(56)(a) Sales of adult diapers or incontinence underpads
sold pursuant to a prescription, for the benefit of a medicaid
recipient with a diagnosis of incontinence, and by a medicaid
provider that maintains a valid provider agreement under section
5164.30 of the Revised Code with the department of medicaid,
provided that the medicaid program covers diapers or
incontinence underpads as an incontinence garment.
(b) As used in division (B)(56)(a) of this section,
"incontinence underpad" means an absorbent product, not worn on
the body, designed to protect furniture or other tangible
personal property from soiling or damage due to human
incontinence.
(57) Sales of investment metal bullion and investment
coins. "Investment metal bullion" means any bullion described in
section 408(m)(3)(B) of the Internal Revenue Code, regardless of
whether that bullion is in the physical possession of a trustee.
"Investment coin" means any coin composed primarily of gold,
silver, platinum, or palladium.
(58) Sales of tangible personal property used primarily
for any of the following purposes by a megaproject operator at
the site of a megaproject that satisfies the criteria described
in division (A)(11)(a)(ii) of section 122.17 of the Revised
Code, provided that the sale occurs during the period that the
megaproject operator has an agreement for such megaproject with
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2028 H. B. No. 120 Page 71
As Introduced
the tax credit authority under division (D) of section 122.17 of
the Revised Code that remains in effect and has not expired or
been terminated:
(a) To store, transmit, convey, distribute, recycle,
circulate, or clean water, steam, or other gases used in or
produced as a result of manufacturing activity, including items
that support or aid in the operation of such property;
(b) To clean or prepare inventory, at any stage of storage
or production, or equipment used in a manufacturing activity,
including chemicals, solvents, catalysts, soaps, and other items
that support or aid in the operation of property;
(c) To regulate, treat, filter, condition, improve, clean,
maintain, or monitor environmental conditions within areas where
manufacturing activities take place;
(d) To handle, transport, or convey inventory during
production or manufacturing.
(59) Documentary services charges imposed pursuant to
section 4517.261 or 4781.24 of the Revised Code.
(60) Sales of children's diapers.
(61) Sales of therapeutic or preventative creams and wipes
marketed primarily for use on the skin of children.
(62) Sales of a child restraint device or booster seat
that meets the national highway traffic safety administration
standard for child restraint systems under 49 C.F.R. 571.213.
(63) Sales of cribs intended to provide sleeping
accommodations for children that comply with the United States
consumer product safety commission's safety standard for full-
size baby cribs under 16 C.F.R. 1219 or the commission's safety
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2056 H. B. No. 120 Page 72
As Introduced
standard for non-full-size baby cribs under 16 C.F.R. 1220.
(64) Sales of strollers meant for transporting children
from infancy to about thirty-six months of age that meet the
United States consumer product safety commission safety standard
for carriages and strollers under 16 C.F.R. 1227.2.
(65) The fee imposed by section 3743.22 of the Revised
Code, if it is separately stated on the invoice, bill of sale,
or similar document given by the vendor to the consumer for a
retail sale made in this state.
(66) Sales of eligible tangible personal property
occurring during the period of a sales tax holiday held pursuant
to section 5739.41 of the Revised Code.
(67) Sales of firearm safety devices.
(C) For the purpose of the proper administration of this
chapter, and to prevent the evasion of the tax, it is presumed
that all sales made in this state are subject to the tax until
the contrary is established.
(D) The tax collected by the vendor from the consumer
under this chapter is not part of the price, but is a tax
collection for the benefit of the state, and of counties levying
an additional sales tax pursuant to section 5739.021 or 5739.026
of the Revised Code and of transit authorities levying an
additional sales tax pursuant to section 5739.023 of the Revised
Code. Except for the discount authorized under section 5739.12
of the Revised Code and the effects of any rounding pursuant to
section 5703.055 of the Revised Code, no person other than the
state or such a county or transit authority shall derive any
benefit from the collection or payment of the tax levied by this
section or section 5739.021, 5739.023, or 5739.026 of the
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2085 H. B. No. 120 Page 73
As Introduced
Revised Code.
Sec. 5739.03. (A) Except as provided in section 5739.05 or
section 5739.051 of the Revised Code, the tax imposed by or
pursuant to section 5739.02, 5739.021, 5739.023, or 5739.026 of
the Revised Code shall be paid by the consumer to the vendor,
and each vendor shall collect from the consumer, as a trustee
for the state of Ohio, the full and exact amount of the tax
payable on each taxable sale, in the manner and at the times
provided as follows:
(1) If the price is, at or prior to the provision of the
service or the delivery of possession of the thing sold to the
consumer, paid in currency passed from hand to hand by the
consumer or the consumer's agent to the vendor or the vendor's
agent, the vendor or the vendor's agent shall collect the tax
with and at the same time as the price;
(2) If the price is otherwise paid or to be paid, the
vendor or the vendor's agent shall, at or prior to the provision
of the service or the delivery of possession of the thing sold
to the consumer, charge the tax imposed by or pursuant to
section 5739.02, 5739.021, 5739.023, or 5739.026 of the Revised
Code to the account of the consumer, which amount shall be
collected by the vendor from the consumer in addition to the
price. Such sale shall be reported on and the amount of the tax
applicable thereto shall be remitted with the return for the
period in which the sale is made, and the amount of the tax
shall become a legal charge in favor of the vendor and against
the consumer.
(B)(1)(a) If any sale is claimed to be exempt under
division (E) of section 5739.01 of the Revised Code or under
section 5739.02 of the Revised Code, with the exception of
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2115 H. B. No. 120 Page 74
As Introduced
divisions (B)(1) to (11), (28), (48), (55), (59), or (66), or
(67) of section 5739.02 of the Revised Code, the consumer must
provide to the vendor, and the vendor must obtain from the
consumer, a certificate specifying the reason that the sale is
not legally subject to the tax. The certificate shall be in such
form, and shall be provided either in a hard copy form or
electronic form, as the tax commissioner prescribes.
(b) A vendor that obtains a fully completed exemption
certificate from a consumer is relieved of liability for
collecting and remitting tax on any sale covered by that
certificate. If it is determined the exemption was improperly
claimed, the consumer shall be liable for any tax due on that
sale under section 5739.02, 5739.021, 5739.023, or 5739.026 or
Chapter 5741. of the Revised Code. Relief under this division
from liability does not apply to any of the following:
(i) A vendor that fraudulently fails to collect tax;
(ii) A vendor that solicits consumers to participate in
the unlawful claim of an exemption;
(iii) A vendor that accepts an exemption certificate from
a consumer that claims an exemption based on who purchases or
who sells property or a service, when the subject of the
transaction sought to be covered by the exemption certificate is
actually received by the consumer at a location operated by the
vendor in this state, and this state has posted to its web site
an exemption certificate form that clearly and affirmatively
indicates that the claimed exemption is not available in this
state;
(iv) A vendor that accepts an exemption certificate from a
consumer who claims a multiple points of use exemption under
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2144 H. B. No. 120 Page 75
As Introduced
division (D) of section 5739.033 of the Revised Code, if the
item purchased is tangible personal property, other than
prewritten computer software.
(2) The vendor shall maintain records, including exemption
certificates, of all sales on which a consumer has claimed an
exemption, and provide them to the tax commissioner on request.
(3) The tax commissioner may establish an identification
system whereby the commissioner issues an identification number
to a consumer that is exempt from payment of the tax. The
consumer must present the number to the vendor, if any sale is
claimed to be exempt as provided in this section.
(4) If no certificate is provided or obtained within
ninety days after the date on which such sale is consummated, it
shall be presumed that the tax applies. Failure to have so
provided or obtained a certificate shall not preclude a vendor,
within one hundred twenty days after the tax commissioner gives
written notice of intent to levy an assessment, from either
establishing that the sale is not subject to the tax, or
obtaining, in good faith, a fully completed exemption
certificate.
(5) Certificates need not be obtained nor provided where
the identity of the consumer is such that the transaction is
never subject to the tax imposed or where the item of tangible
personal property sold or the service provided is never subject
to the tax imposed, regardless of use, or when the sale is in
interstate commerce.
(6) If a transaction is claimed to be exempt under
division (B)(13) of section 5739.02 of the Revised Code, the
contractor shall obtain certification of the claimed exemption
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2173 H. B. No. 120 Page 76
As Introduced
from the contractee. This certification shall be in addition to
an exemption certificate provided by the contractor to the
vendor. A contractee that provides a certification under this
division shall be deemed to be the consumer of all items
purchased by the contractor under the claim of exemption, if it
is subsequently determined that the exemption is not properly
claimed. The certification shall be in such form as the tax
commissioner prescribes.
(7) If a transaction is claimed to be exempt under
division (B)(13) of section 5739.02 of the Revised Code, the
person that leases a sports facility, as defined in section
307.696 of the Revised Code, wholly owned by a county may
provide and sign, on behalf of the county, an exemption
certificate required under this section for that exemption.
(C) As used in this division, "contractee" means a person
who seeks to enter or enters into a contract or agreement with a
contractor or vendor for the construction of real property or
for the sale and installation onto real property of tangible
personal property.
Any contractor or vendor may request from any contractee a
certification of what portion of the property to be transferred
under such contract or agreement is to be incorporated into the
realty and what portion will retain its status as tangible
personal property after installation is completed. The
contractor or vendor shall request the certification by
certified mail delivered to the contractee, return receipt
requested. Upon receipt of such request and prior to entering
into the contract or agreement, the contractee shall provide to
the contractor or vendor a certification sufficiently detailed
to enable the contractor or vendor to ascertain the resulting
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2203 H. B. No. 120 Page 77
As Introduced
classification of all materials purchased or fabricated by the
contractor or vendor and transferred to the contractee. This
requirement applies to a contractee regardless of whether the
contractee holds a direct payment permit under section 5739.031
of the Revised Code or provides to the contractor or vendor an
exemption certificate as provided under this section.
For the purposes of the taxes levied by this chapter and
Chapter 5741. of the Revised Code, the contractor or vendor may
in good faith rely on the contractee's certification.
Notwithstanding division (B) of section 5739.01 of the Revised
Code, if the tax commissioner determines that certain property
certified by the contractee as tangible personal property
pursuant to this division is, in fact, real property, the
contractee shall be considered to be the consumer of all
materials so incorporated into that real property and shall be
liable for the applicable tax, and the contractor or vendor
shall be excused from any liability on those materials.
If a contractee fails to provide such certification upon
the request of the contractor or vendor, the contractor or
vendor shall comply with the provisions of this chapter and
Chapter 5741. of the Revised Code without the certification. If
the tax commissioner determines that such compliance has been
performed in good faith and that certain property treated as
tangible personal property by the contractor or vendor is, in
fact, real property, the contractee shall be considered to be
the consumer of all materials so incorporated into that real
property and shall be liable for the applicable tax, and the
construction contractor or vendor shall be excused from any
liability on those materials.
This division does not apply to any contract or agreement
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2233 H. B. No. 120 Page 78
As Introduced
where the tax commissioner determines as a fact that a
certification under this division was made solely on the
decision or advice of the contractor or vendor.
(D) Notwithstanding division (B) of section 5739.01 of the
Revised Code, whenever the total rate of tax imposed under this
chapter is increased after the date after a construction
contract is entered into, the contractee shall reimburse the
construction contractor for any additional tax paid on tangible
property consumed or services received pursuant to the contract.
(E) A vendor who files a petition for reassessment
contesting the assessment of tax on sales for which the vendor
obtained no valid exemption certificates and for which the
vendor failed to establish that the sales were properly not
subject to the tax during the one-hundred-twenty-day period
allowed under division (B) of this section, may present to the
tax commissioner additional evidence to prove that the sales
were properly subject to a claim of exception or exemption. The
vendor shall file such evidence within ninety days of the
receipt by the vendor of the notice of assessment, except that,
upon application and for reasonable cause, the period for
submitting such evidence shall be extended thirty days.
The commissioner shall consider such additional evidence
in reaching the final determination on the assessment and
petition for reassessment.
(F) Whenever a vendor refunds the price, minus any
separately stated delivery charge, of an item of tangible
personal property on which the tax imposed under this chapter
has been paid, the vendor shall also refund the amount of tax
paid, minus the amount of tax attributable to the delivery
charge.
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2263 H. B. No. 120 Page 79
As Introduced
Sec. 5739.17. (A) No person shall engage in making retail
sales subject to a tax imposed by or pursuant to section
5739.02, 5739.021, 5739.023, or 5739.026 of the Revised Code as
a business without having a license therefor, except as
otherwise provided in divisions (A)(1), (2), and (3) of this
section.
(1) In the dissolution of a partnership by death, the
surviving partner may operate under the license of the
partnership for a period of sixty days.
(2) The heirs or legal representatives of deceased
persons, and receivers and trustees in bankruptcy, appointed by
any competent authority, may operate under the license of the
person so succeeded in possession.
(3) Two or more persons who are not partners may operate a
single place of business under one license. In such case neither
the retirement of any such person from business at that place of
business, nor the entrance of any person, under an existing
arrangement, shall affect the license or require the issuance of
a new license, unless the person retiring from the business is
the individual named on the vendor's license.
Except as otherwise provided in this section, each
applicant for a license shall make out and deliver to the county
auditor of each county in which the applicant desires to engage
in business, upon a blank to be furnished by such auditor for
that purpose, a statement showing the name of the applicant,
each place of business in the county where the applicant will
make retail sales, the nature of the business, and any other
information the tax commissioner reasonably prescribes in the
form of a statement prescribed by the commissioner.
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2292 H. B. No. 120 Page 80
As Introduced
At the time of making the application, the applicant shall
pay into the county treasury a license fee in the sum of fifty
dollars for each fixed place of business in the county that will
be the situs of retail sales. Upon receipt of the application
and exhibition of the county treasurer's receipt, showing the
payment of the license fee, the county auditor shall issue to
the applicant a license for each fixed place of business
designated in the application, authorizing the applicant to
engage in business at that location. The county auditor shall
transmit twenty-five dollars of each license fee to the
treasurer of state for deposit into the state treasury to the
credit of the organized crime commission fund for the purposes
specified in section 177.011 of the Revised Code. The remaining
twenty-five dollars of each license fee shall be credited to the
general fund of the county.
(B) If a vendor's identity changes, the vendor shall apply
for a new license. If a vendor wishes to move an existing fixed
place of business to a new location within the same county, the
vendor shall obtain a new vendor's license or submit a request
to the commissioner to transfer the existing vendor's license to
the new location. When the new location has been verified as
being within the same county, the commissioner shall authorize
the transfer and notify the county auditor of the change of
location. If a vendor wishes to move an existing fixed place of
business to another county, the vendor's license shall not
transfer and the vendor shall obtain a new vendor's license from
the county in which the business is to be located. The form of
the license shall be prescribed by the commissioner. The fees
collected shall be credited as specified in division (A)(3) of
this section. If a vendor fails to notify the commissioner of a
change of location of its fixed place of business or that its
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2323 H. B. No. 120 Page 81
As Introduced
business has closed, the commissioner may cancel the vendor's
license if ordinary mail sent to the location shown on the
license is returned because of an undeliverable address.
(C) The commissioner may establish or participate in a
registration system whereby any vendor may obtain a vendor's
license by submitting to the commissioner a vendor's license
application and a license fee of fifty dollars for each fixed
place of business at which the vendor intends to make retail
sales. Under this registration system, the commissioner shall
issue a vendor's license to the applicant on behalf of the
county auditor of the county in which the applicant desires to
engage in business, and shall forward a copy of the application
and license fee to that county. Twenty-five dollars of each
license fee received by the commissioner for the issuance of
vendor's licenses shall be deposited into the vendor's license
application fund, which is hereby created in the state treasury.
The remaining twenty-five dollars of each license fee shall be
deposited into the organized crime commission fund for the
purposes specified in section 177.011 of the Revised Code. The
commissioner shall certify to the director of budget and
management within ten business days after the close of a month
the license fees to be transmitted to each county from the
vendor's license application fund for vendor's license
applications received by the commissioner during that month.
License fees transmitted to a county for which payment was not
received by the commissioner may be netted against a future
distribution to that county, including distributions made
pursuant to section 5739.21 of the Revised Code.
A vendor that makes retail sales subject to tax under
Chapter 5739. of the Revised Code pursuant to a permit issued by
the division of liquor control shall obtain a vendor's license
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2354 H. B. No. 120 Page 82
As Introduced
in the identical name and for the identical address as shown on
the permit.
Except as otherwise provided in this section, if a vendor
has no fixed place of business and sells from a vehicle, each
vehicle intended to be used within a county constitutes a place
of business for the purpose of this section.
(D) As used in this section, "transient vendor" means any
person who makes sales of tangible personal property from
vending machines located on land owned by others, who leases
titled motor vehicles, titled watercraft, or titled outboard
motors, who effectuates leases that are taxed according to
division (A)(2) of section 5739.02 of the Revised Code, or who,
in the usual course of the person's business, transports
inventory, stock of goods, or similar tangible personal property
to a temporary place of business or temporary exhibition, show,
fair, flea market, or similar event in a county in which the
person has no fixed place of business, for the purpose of making
retail sales of such property. A "temporary place of business"
means any public or quasi-public place including, but not
limited to, a hotel, rooming house, storeroom, building, part of
a building, tent, vacant lot, railroad car, or motor vehicle
that is temporarily occupied for the purpose of making retail
sales of goods to the public. A place of business is not
temporary if the same person conducted business at the place
continuously for more than six months or occupied the premises
as the person's permanent residence for more than six months, or
if the person intends it to be a fixed place of business.
Any transient vendor, in lieu of obtaining a vendor's
license under division (A) of this section for counties in which
the transient vendor has no fixed place of business, may apply
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2384 H. B. No. 120 Page 83
As Introduced
to the tax commissioner, on a form prescribed by the
commissioner, for a transient vendor's license. The transient
vendor's license authorizes the transient vendor to make retail
sales in any county in which the transient vendor does not
maintain a fixed place of business. Any holder of a transient
vendor's license shall not be required to obtain a separate
vendor's license from the county auditor in that county. Upon
the commissioner's determination that an applicant is a
transient vendor, the applicant shall pay a license fee in the
amount of fifty dollars, at which time the tax commissioner
shall issue the license. Twenty-five dollars of that license fee
shall be deposited into the organized crime commission fund for
the purposes specified in section 177.011 of the Revised Code.
The tax commissioner may require a vendor to be licensed as a
transient vendor if, in the opinion of the commissioner, such
licensing is necessary for the efficient administration of the
tax.
Any holder of a valid transient vendor's license may make
retail sales at a temporary place of business or temporary
exhibition, show, fair, flea market, or similar event, held
anywhere in the state without complying with any provision of
section 311.37 of the Revised Code. Any holder of a valid
vendor's license may make retail sales as a transient vendor at
a temporary place of business or temporary exhibition, show,
fair, flea market, or similar event held in any county in which
the vendor maintains a fixed place of business for which the
vendor holds a vendor's license without obtaining a transient
vendor's license.
(E) Any vendor who is issued a license pursuant to this
section shall display the license or a copy of it prominently,
in plain view, at every place of business of the vendor.
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2415 H. B. No. 120 Page 84
As Introduced
(F) No owner, organizer, or promoter who operates a fair,
flea market, show, exhibition, convention, or similar event at
which transient vendors are present shall fail to keep a
comprehensive record of all such vendors, listing the vendor's
name, permanent address, vendor's license number, and the type
of goods sold. Such records shall be kept for four years and
shall be open to inspection by the commissioner.
(G) The commissioner may issue additional types of
licenses if required to efficiently administer the tax imposed
by this chapter.
(H) A vendor shall post in a conspicuous manner at all
points of sale on the vendor's premises where firearms are sold
a notice that says the following: "The State of Ohio has
exempted the sale of firearm safety devices from the sales and
use tax imposed by this state and local governments." The
vendor, upon the retail sale or transfer of a firearm, shall
furnish such a written notice to the consumer.
Section 2. That existing sections 5739.01, 5739.02,
5739.03, and 5739.17 of the Revised Code are hereby repealed.
Section 3. The amendment by this act of sections 5739.01,
5739.02, 5739.03, and 5739.17 of the Revised Code applies on and
after the first day of the first month beginning after the
effective date of this section.
Section 4. Section 5739.01 of the Revised Code is
presented in this act as a composite of the section as amended
by both H.B. 315 and S.B. 196 of the 135th General Assembly. The
General Assembly, applying the principle stated in division (B)
of section 1.52 of the Revised Code that amendments are to be
harmonized if reasonably capable of simultaneous operation,
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As Introduced
finds that the composite is the resulting version of the section
in effect prior to the effective date of the section as
presented in this act.
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