Budget & Taxes (Sales Tax)

in committee · Ohio · Senate Mar 4, 2026

SJR 9: CA: Eliminate prohibition against taxing food and beverages

Proposing to repeal Section 13 of Article XII of the Constitution of the State of Ohio to no longer prohibit wholesale excise taxation of food and nonalcoholic beverages.

Topics ✓ Budget & TaxesSupports Budget & TaxesRepeals constitutional ban on taxing food/beverages, enabling new tax revenue for state budget without specifying tax burden distribution.95% confidence

Sub-Topics Sales Tax

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signed · Ohio · House Mar 20, 2026

HB 335: Regards county budget commissions, property and sales tax, funds

To amend sections 319.301, 323.08, 323.152, 323.155, 323.158, 323.32, 3317.01, 4503.06, 4503.065, 4503.0610, 5705.01, 5705.03, 5705.13, 5705.192, 5705.194, 5705.197, 5705.199, 5705.27, 5705.28, 5705.29, 5705.31, 5705.314, 5705.32, 5705.321, 5705.35, 5705.36, 5705.37, 5705.391, 5709.92, 5739.026, 5747.51, 5747.53, and 5748.09 and to enact sections 319.303, 319.304, and 5705.60 of the Revised Code to modify the law governing county budget commissions, property taxation, county sales taxation, and alternative apportionment formulas for local government and public library funds.

Topics ✓ Budget & TaxesSupports Budget & TaxesThe bill directly modifies laws governing county budget commissions, property taxation, and sales taxation, actively engaging with and strengthening the topic's regulatory framework.90% confidence

Sub-Topics Property Tax Sales Tax State Budget

in committee · Ohio · House Mar 19, 2025

HB 161: Extend sales, use and local lodging taxes to short-term rentals

To amend sections 351.01, 351.021, 353.06, 5739.01, 5739.08, 5739.09, 5739.091, and 5741.01 of the Revised Code to extend sales and use taxes and local lodging taxes to short-term rentals and to require collection of those taxes by short-term rental platforms.

Topics ✓ Budget & TaxesSupports Budget & TaxesThe bill extends sales, use, and local lodging taxes to short-term rentals, which expands the tax base and increases potential revenue for state and local budgets.95% confidence ✓ HousingSupports HousingExtending taxes to short-term rentals may indirectly disincentivize their proliferation, potentially increasing the availability of units for long-term housing and improving affordability.65% confidence

Sub-Topics Business Taxes Sales Tax Tax Incentives

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in committee · Ohio · House Feb 26, 2025

HB 120: Exempt from sales and use tax sales of firearm safety devices

HB 120 exempts the sale of firearm safety devices (such as trigger locks or gun safes) from Ohio's sales and use tax. This change directly affects consumers purchasing these devices and retailers selling them, removing the tax obligation on these specific products. The bill amends Ohio Revised Code sections 5739.01-5739.17 to create this tax exemption, making it a concrete policy change for firearm safety device transactions. The legislation does not alter tax treatment for other firearm-related items or general sales.

Topics ✓ Budget & TaxesSupports Budget & TaxesHB 120 provides tax relief to consumers by exempting firearm safety devices from sales and use tax, aligning with the 'provides tax relief' indicator for support.90% confidence ✓ Criminal JusticeSupports Criminal JusticeBy exempting firearm safety devices from sales tax, HB 120 promotes safer firearm storage, which can indirectly contribute to crime prevention, thus advancing a core goal of criminal justice.65% confidence

Sub-Topics Procurement Sales Tax Tax Incentives Firearms

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passed · Ohio · House Jun 18, 2025

HCR 8: Urge Congress to make the 2017 Tax Cuts and Jobs Act permanent

HCR 8 is a non-binding resolution urging the U.S. Congress to permanently extend the tax provisions from the 2017 Tax Cuts and Jobs Act. It does not change tax law itself but formally requests federal lawmakers to make the 2017 tax cuts permanent. The resolution directly affects the state legislature's position and its representatives who may advocate for this stance with federal officials. It has no legal effect on current tax rates or policy.

Topics ✓ Budget & TaxesSupports Budget & TaxesThe bill advocates for permanently extending tax cuts, which provides ongoing tax relief, aligning with a 'support' indicator for Budget & Taxes.90% confidence

Sub-Topics Business Taxes Sales Tax Tax Incentives

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in committee · Ohio · House Apr 2, 2025

HB 209: Exempt tips from state, municipal, school district income taxes

HB 209 would remove income taxes on tips earned by workers at restaurants, bars, and similar service businesses. Currently, tips are counted as taxable income for state, city, and school district taxes. The bill changes the law so tips are excluded from taxable income calculations under these tax systems. This means tipped employees would pay less tax on their tip earnings.

Topics ✓ Budget & TaxesSupports Budget & TaxesHB 209 provides tax relief by exempting tips from income taxes, benefiting tipped employees who are typically middle/lower income, aligning with a 'support' indicator.95% confidence ✗ EducationOpposes EducationHB 209 exempts tips from school district income taxes, directly reducing potential revenue for school districts and thus cutting education funding.88% confidence ✓ Labor & EmploymentSupports Labor & EmploymentThe bill increases the net take-home pay for tipped employees by exempting their tips from income taxes, directly benefiting workers' financial well-being.85% confidence

Sub-Topics Business Taxes Income Tax Sales Tax Minimum Wage

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in committee · Ohio · House Sep 15, 2025

HB 404: Authorize sales tax credit for trade-in value of certain goods

To amend section 5739.01 of the Revised Code to authorize a sales tax credit for the trade-in value of portable electronics or home appliances for another similar item.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill authorizes a sales tax credit for trade-ins, which provides tax relief for consumers on purchases of portable electronics or home appliances.90% confidence

Sub-Topics Sales Tax Tax Credits

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in committee · Ohio · House Feb 26, 2025

HB 100: Authorize grant program for retailers that sell donated goods

HB 100 creates a temporary grant program for nonprofit retailers (501(c)(3) organizations) that sell donated physical goods. To qualify, retailers must provide job training and employment services for people facing employment barriers like disabilities, homelessness, or criminal history. Eligible retailers can receive grants covering up to 25% of state sales tax revenue from donated goods sales, capped at $1 million per retailer annually. Grants must be used exclusively for job training programs serving disadvantaged workers, with annual reporting to the state.

Topics ✓ Budget & TaxesSupports Budget & TaxesThe bill creates a grant program funded by state sales tax revenue, representing government spending and appropriation for job training programs.95% confidence ✓ Criminal JusticeSupports Criminal JusticeHB 100 funds job training and employment services for people with criminal histories, directly supporting rehabilitation and criminal justice reform efforts.90% confidence ✓ EducationSupports EducationBill funds job training programs for individuals with employment barriers, which expands access to vocational education.75% confidence ✓ EnvironmentSupports EnvironmentThe bill supports retailers whose core activity of selling donated goods promotes reuse, waste reduction, and resource conservation.65% confidence ✓ HousingSupports HousingHB 100 supports programs providing job training and employment services for individuals facing homelessness, which directly addresses a key aspect of the housing topic.80% confidence ✓ Labor & EmploymentSupports Labor & EmploymentHB 100 creates a grant program for nonprofits providing job training and employment services for individuals facing employment barriers, directly advancing employment opportunities.95% confidence ✓ VeteransSupports VeteransHB 100 funds job training for people facing employment barriers like disabilities or homelessness, which can include veterans.65% confidence

Sub-Topics Business Taxes Sales Tax State Budget Homelessness Workforce Development

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in committee · Ohio · Senate Feb 12, 2025

SB 93: Create new school financing system with state property, sales tax

To declare the General Assembly's intent to establish a new school financing system that provides a statewide per-pupil funding payment to public and chartered nonpublic schools based on a single statewide property tax and increased state sales tax.

Topics ✓ Budget & TaxesSupports Budget & TaxesThe bill explicitly establishes a new school financing system funded by a statewide property tax and increased state sales tax, directly advancing taxation and state spending within the budget.100% confidence ✓ EducationSupports EducationThe bill establishes a new statewide financing system to provide per-pupil funding to public and nonpublic schools, directly supporting education funding.95% confidence

Sub-Topics Business Taxes Sales Tax State Budget K-12 Education School Choice School Funding

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in committee · Ohio · Senate Oct 1, 2025

SB 240: Authorize county marijuana tax for art, culture, entertainment

To enact section 3780.221 of the Revised Code to authorize a county excise tax on the sale of adult use marijuana to support artistic, cultural, and entertainment opportunities.

Topics ✓ Budget & TaxesSupports Budget & TaxesThe bill authorizes a new county excise tax, directly impacting taxation and government revenue, thereby strengthening fiscal management related to the Budget & Taxes topic.95% confidence

Sub-Topics Business Taxes Sales Tax

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