2021-2022 Regular SessionOhio Legislature

SB235: Exempt certain fees and service charges from sales and use tax

Legislative Summary

To amend sections 128.47, 323.08, 718.05, 718.27, 718.85, 718.89, 718.91, 3734.905, 4307.05, 5725.222, 5726.30, 5727.28, 5727.91, 5728.061, 5729.102, 5735.11, 5735.122, 5736.08, 5739.01, 5739.02, 5739.03, 5739.07, 5739.104, 5741.02, 5741.10, 5743.53, 5745.11, 5747.11, 5747.98, 5749.08, 5751.08, and 5753.06 and to enact sections 122.91 and 5747.82 of the Revised Code to authorize tax incentives and to revise the law governing state and local taxation.

Demographic Impact

Overall analysis of equity impact

80% Positive
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Bill History

9/22/2021
Introduced
Senate
9/28/2021
Refer to Committee: Ways and Means
Senate
1/25/2022
Reported: Ways and Means
Senate
2/9/2022
Passed
Senate
3/1/2022
Refer to Committee: Ways and Means
House of Representatives
12/14/2022
Reported - Substitute: Ways and Means
House of Representatives

Roll Call Votes

House Favorable Passage
12/14/2022
14
Yea
0
Nay
0
Not Voting
0
Absent
Result: PASSED
Senate Passed
2/9/2022
31
Yea
0
Nay
0
Not Voting
0
Absent
Result: PASSED
Senate Favorable Passage
1/25/2022
7
Yea
0
Nay
0
Not Voting
0
Absent
Result: PASSED

Status Information

Current Status
Engrossed(2/9/2022)
Chamber
House of Representatives

Documents

Comm Sub
Bill Text12/14/2022345.9 KB
Engrossed
Bill Text2/9/2022203.9 KB
Comm Sub
Bill Text1/25/2022205.6 KB
Introduced
Bill Text9/22/2021200.8 KB
Fiscal Note
Fiscal Note12/14/2022553.1 KB
Analysis
Analysis12/14/2022700.3 KB
Misc
Misc12/13/2022519.4 KB
Analysis
Analysis3/3/2022532.2 KB
Fiscal Note
Fiscal Note2/10/2022528.2 KB
Analysis
Analysis1/26/2022531.4 KB
Fiscal Note
Fiscal Note1/25/2022530.0 KB
Fiscal Note
Fiscal Note10/25/2021528.6 KB
Analysis
Analysis10/19/2021530.6 KB