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SB 59OHIOSession 136State Billin committee

High Impact

Ohio Senate Bill 59 exempts qualifying firearms and ammunition from sales tax and creates new manufacturing tax credits

Original title: Exempt firearms and ammunition from sales and use tax

Last action · January 29, 2025: Referred to Ways and MeansSponsors: Al Cutrona and 4 others

Bill progressHistory & official text ↓

Introduced

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Floor Vote

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What This Bill Would Do

Ohio Senate Bill 59 exempts the retail sale of certain firearms and ammunition from the state sales and use tax and establishes a refundable tax credit for small arms and ammunition manufacturing projects. The measure outlines strict eligibility criteria for manufacturing credits, including a minimum capital investment of two million dollars, and takes effect on the first day of the first month beginning on or after its effective date.

Why it matters

The bill directly alters tax liabilities for retail purchasers of firearms and ammunition and creates financial incentives for manufacturing businesses meeting specific payroll and investment thresholds, capped at ten million dollars statewide annually.

Who It Would Affect

Groups the bill's text would affect if enacted, as described in the record. Being affected is not a position for or against it.

Directly affected

Retail purchasers of firearms and ammunition

Retail purchasers are exempt from paying the state sales and use tax when buying qualifying firearms and ammunition.

Directly affected

Small arms and ammunition manufacturers

Eligible manufacturing businesses may apply for refundable tax credits based on excess payroll if they meet specified capital investment and job creation thresholds.

Directly affected

Department of Development

The department is required to review annual reports, verify compliance, issue certificates, and adopt implementation rules under Chapter 119 of the Revised Code.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

Which firearms are excluded from the sales tax exemption?

The exemption excludes shotguns with a barrel internal diameter larger than ten gauge, and any other firearms with a barrel internal diameter larger than fifty caliber.

What is the maximum amount of tax credits the state can issue for manufacturing projects under this bill?

The tax credit authority is prohibited from issuing more than ten million dollars in s in a single fiscal year.

What is the minimum capital investment required for a manufacturing project to qualify for the credit?

A taxpayer must make a capital investment in the project of not less than two million dollars.

What else do you want to know?

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Where This Stands

Currently in committee. The next step in the legislative lifecycle is Floor Vote.

Procedural history

2 actions

Jan 29, 2025SenateCommittee
Referred to Ways and Means
Jan 28, 2025SenateIntroduced
Introduced

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

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