Bill > HB120

This bill exempts firearm safety devices from sales and use tax in Ohio. Specifically, the bill defines "firearm safety device" as equipment designed to prevent unauthorized access to or operation of a firearm, including devices that must be deactivated before a firearm can be operated, as well as gun safes, gun cases, lockboxes, or similar items that require a key, combination, biometric data, or other means to access the firearm. The bill excludes glass-faced cabinets primarily designed for firearm display from this definition. Additionally, the bill requires vendors selling firearms to post a notice at points of sale stating that firearm safety devices are exempt from sales and use tax, and to provide this notice to consumers when selling or transferring a firearm. The changes to the tax code will take effect on the first day of the month following the bill's enactment, with the goal of making firearm safety devices more affordable and accessible to Ohio residents.

Budget and Finance

https://www.legislature.ohio.gov/legislation/136/hb120