summary
Introduced
02/10/2026
02/10/2026
In Committee
Crossed Over
Passed
Dead
Introduced Session
136th General Assembly
Bill Summary
To amend sections 323.121, 323.132, 323.31, 718.08, 718.27, 718.88, 718.89, 4503.06, 5703.42, 5703.52, 5703.60, 5703.70, 5717.01, 5717.011, 5717.02, 5721.011, 5726.21, 5739.02, 5745.04, 5747.09, 5747.15, 5747.43, and 5751.06 and to enact sections 5703.59, 5717.021, and 5739.125 of the Revised Code to modify the tax enforcement authority of the Department of Taxation, municipal tax administrators, county treasurers, and the Board of Tax Appeals and to modify a sales tax exemption for automated car wash services.
AI Summary
This bill modifies tax enforcement authority and a sales tax exemption by amending several sections of Ohio law and enacting new ones. Key changes include adjustments to how the Department of Taxation, municipal tax administrators, county treasurers, and the Board of Tax Appeals (BTA) can enforce tax laws, with new provisions allowing for delinquent tax contracts with the state tax commissioner for up to six years and clarifying appeal procedures for tax matters. Additionally, the bill exempts automated car wash services from sales tax under specific conditions, and it introduces a provision that prevents penalties or interest from being imposed for failing to file a return or report when no tax is due. The bill also makes technical changes to various tax-related sections, including those concerning manufactured home taxes, municipal income taxes, and state income taxes, with specific effective dates for these changes.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
Referred to committee: Ways and Means (on 02/11/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.legislature.ohio.gov/legislation/136/sb359 |
| BillText | https://search-prod.lis.state.oh.us/api/v2/general_assembly_136/legislation/sb359/00_IN/pdf/ |
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