Budget & Taxes (Sales Tax)

introduced · Ohio · House Jul 16, 2026

HB 977: Exempt sales of aircraft to nonresidents from sales tax

HB 977 proposes to exempt the sale of aircraft to nonresidents from Ohio's sales tax. Currently, the state imposes a 5.75% tax on retail sales of aircraft, but this bill would create a specific exception for transactions where the buyer does not reside in Ohio. The legislation amends existing state tax codes to remove this particular charge while leaving other sales tax rules for aircraft and general retail items unchanged. This change would directly affect aircraft dealers and private buyers who are purchasing planes for use outside of the state.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill exempts aircraft sales to nonresidents from sales tax, generating revenue retention for the state by preventing tax leakage on out-of-state transactions.85% confidence

Sub-Topics Procurement Sales Tax

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introduced · Ohio · House Jul 22, 2026

HB 981: Regards income tax levied in joint economic development district

HB 981 amends state laws to allow local governments to create joint economic development districts where they can levy income taxes on businesses and employees operating within those areas. The bill defines specific rules for forming these districts, such as requiring the participating areas to be geographically connected and ensuring that no residents live inside the district boundaries. It also establishes how different local governments can share costs and revenue generated from these taxes to fund improvements and services. Additionally, the legislation clarifies which types of entities and individuals are considered businesses or owners for tax purposes and sets standards for what counts as mixed-use development.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill enables local governments to levy income taxes within economic development districts, increasing revenue for fiscal management and funding.85% confidence

Sub-Topics Business Taxes Sales Tax Tax Incentives Tags Economic Development Local Government

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in committee · Ohio · House May 20, 2026

HB 936: Authorize sales and use tax exemption for medical items, services

To amend section 5739.02 of the Revised Code to authorize a sales and use tax exemption for medical items and services eligible to be purchased with proceeds from flexible spending and health savings accounts.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides tax relief by exempting medical items/services from sales tax, reducing financial burden on individuals and promoting fiscal responsibility.85% confidence ✓ HealthcareSupports HealthcareBill provides tax exemptions for medical items and services, increasing affordability and access to healthcare.95% confidence

Sub-Topics Sales Tax Tax Incentives

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in committee · Ohio · House Jun 3, 2026

HB 957: Prohibit new data center sales tax exemptions from being granted

HB 957 prevents the state from offering new sales tax exemptions for computer data centers, meaning future projects will not receive special breaks on taxes for purchasing or installing equipment. The bill defines specific criteria for what qualifies as a data center, including requirements for significant capital investment and job creation, but it stops the tax credit authority from granting these benefits to any new applicants. While the law allows existing agreements to remain in effect, it ensures that no future data center projects can secure tax-free status for their equipment purchases. This change directly affects technology companies and developers planning to build or expand data centers in the state after the bill takes effect.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill restricts state budget flexibility by prohibiting new tax exemptions, limiting fiscal tools for economic development.90% confidence ✗ EnergyOpposes EnergyBill restricts new data center sales tax exemptions, limiting infrastructure development and capital investment in energy-intensive facilities.85% confidence ✗ TechnologyOpposes TechnologyBill restricts technology infrastructure growth by prohibiting new tax exemptions for data centers, limiting expansion and investment.85% confidence

Sub-Topics Business Taxes Sales Tax Tax Incentives Tags Economic Development

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in committee · Ohio · House May 13, 2026

HB 816: Exempt service animals from sales and use tax

HB 816 proposes to exempt service dogs and miniature horses from sales and use taxes in Ohio. This change would directly benefit individuals who purchase these animals to assist with disabilities, allowing them to avoid paying the standard tax on such purchases. The bill achieves this by amending state tax code to specifically list these animals as excluded items from the tax definition. Currently, the purchase of service animals is not explicitly exempted, meaning owners must pay the tax unless they qualify for other general exemptions. If passed, the legislation would remove this financial barrier for qualifying service animal owners without altering how taxes are collected on other goods.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides tax relief to individuals with disabilities by exempting service animals from sales and use taxes.95% confidence

Sub-Topics Sales Tax

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in committee · Ohio · House May 20, 2026

HB 901: Enact Amya's Law for Child Access Prevention

To amend sections 2923.11, 5739.01, 5739.02, 5739.03, 5739.17, 5747.08, and 5747.98 and to enact sections 2923.26, 2923.27, 3701.982, and 5747.74 of the Revised Code to enact Amya's Law for Child Access Prevention to provide for the safe storage of firearms, to authorize a nonrefundable income tax credit for the purchase of secure storage and safety devices, and to exempt such devices from sales and use tax.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides a nonrefundable income tax credit and exempts safety devices from sales tax, offering direct fiscal relief to taxpayers.90% confidence ✓ Criminal JusticeSupports Criminal JusticeBill enacts child access prevention laws to reduce firearm accidents and crimes, directly strengthening public safety and crime prevention.85% confidence

Sub-Topics Income Tax Sales Tax Tax Credits Firearms

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in committee · Ohio · Senate Jun 2, 2026

SB 447: Exempt sales of aircraft to nonresidents from sales tax

This bill proposes to exempt sales of aircraft to nonresidents from Ohio's sales tax. It directly affects private aircraft dealers and out-of-state buyers who are purchasing planes within the state. The change would remove the requirement for these specific transactions to pay the standard five and three-fourths percent tax. This adjustment aims to align the treatment of aircraft sales with other similar exemptions for nonresident purchases of vehicles and watercraft.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill exempts aircraft sales tax for nonresidents, aligning with existing vehicle/watercraft exemptions and reducing regulatory burden on dealers.85% confidence

Sub-Topics Procurement Sales Tax

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in committee · Ohio · House Mar 18, 2026

HB 737: Require cash payments to the government be rounded to a nickel

HB 737 requires that cash payments to state and local governments be rounded to the nearest nickel. This applies to taxes, tolls, fees, fines, and other charges paid in cash to the state, state agencies, or political subdivisions like counties and municipalities. The bill specifies exact rounding rules based on the second decimal place, such as rounding amounts ending in 1 or 2 down to the nearest nickel or dime. Merchants who accept cash payments may also round transaction totals to the nearest nickel without legal liability, and any tax adjustments from rounding would be handled proportionally between the state and local governments.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill reduces cash payment rounding burden on taxpayers and state agencies, promoting fiscal efficiency in tax collection and government spending operations75% confidence

Sub-Topics Sales Tax

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in committee · Ohio · House Jun 9, 2026

HB 762: Exempt certain vending machine food purchases from sales, use tax

This bill proposes to exempt food purchased from vending machines and micro markets from state sales and use taxes. The change would directly affect consumers who buy food from automated dispensing machines and self-service retail environments where payment is made at the point of sale. The bill amends existing tax code to clarify that food dispensed from these machines is treated similarly to food sold off-premises, which is already tax-exempt. This policy adjustment removes the sales tax burden on specific vending machine transactions while leaving other food sales and taxable items unaffected.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides tax relief by exempting vending machine food purchases from sales tax, reducing financial burden on consumers and promoting fiscal responsibility through tax code clarification.85% confidence

Sub-Topics Sales Tax

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in committee · Ohio · Senate Mar 25, 2026

SB 374: Prohibit new data center sales tax exemptions

This bill prohibits the state from granting new sales tax exemptions for computer data center equipment, affecting companies that wish to build or expand data centers in the state. Under current law, developers could apply for exemptions from sales taxes on equipment used in data centers if they met specific criteria, including making significant capital investments and paying substantial employee wages. The bill closes this pathway by preventing any new agreements from being approved after its enactment, though it does not affect existing exemptions already granted. The legislation defines what constitutes a data center and equipment, requiring that any future exemptions must demonstrate a positive economic impact on the state and local communities.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill restricts new sales tax exemptions for data centers, limiting economic development incentives and reducing potential tax revenue flexibility.90% confidence ✗ EnergyOpposes EnergyBill restricts data center development by eliminating sales tax exemptions, which could limit energy infrastructure growth and increase costs for energy-intensive operations.75% confidence ✗ TechnologyOpposes TechnologyBill restricts data center development by eliminating tax exemptions, limiting infrastructure growth and potentially impacting internet access and digital infrastructure expansion.85% confidence

Sub-Topics Business Taxes Sales Tax Tax Incentives Tags Economic Development

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