SB39: Exempt certain baby products from sales and use tax

Legislative Summary

To amend sections 5715.19, 5717.01, 5739.01, 5741.01, and 5751.033 and to enact section 5741.072 of the Revised Code to modify the sales and use taxation of network delivery services, to modify the law governing property tax complaints, and to modify the situsing of gross receipts, for commercial activity tax purposes, from the sale of certain motor vehicles.