2025-2026 Regular Session • Ohio Legislature
SB59: Exempt firearms and ammunition from sales and use tax
Legislative Summary
To amend sections 107.036, 5739.02, 5747.98, and 5751.98 and to enact sections 122.1712, 5747.053, and 5751.56 of the Revised Code to exempt from the sales and use tax the sale of certain firearms and ammunition and to authorize refundable tax credits for small arms and ammunition manufacturing projects.
Demographic Impact
Overall analysis of equity impact
60% Bias
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Bill History
1/28/2025
Introduced
Senate
1/29/2025
Referred to committee: Ways and Means
Senate
Status Information
Current Status
Introduced(1/28/2025)
Chamber
Senate
Committee
Ways and Means(Senate)
Sponsors
Republican: 5
Primary Sponsor
Alessandro Cutrona
Republican