Ohio2026Passed Legislature
HB120
Sales Tax Exemption for Firearm Safety Devices
Last scannedAug 25, 2026, 4:32 AM
In one sentence
This bill amends Ohio law to remove sales and use tax on purchases of firearm safety devices.
What it does
- Amends sections 5739.01, 5739.02, 5739.03, and 5739.17 of the Revised Code
- Exempts sales of firearm safety devices from state sales tax
- Exempts use of firearm safety devices from state use tax
Who it affects
- People who buy or use firearm safety devices in Ohio
- Businesses that sell firearm safety devices in Ohio
Limits and unknowns
- The provided text does not define what specific products count as 'firearm safety devices'.
- The effective date for when this tax exemption begins is not listed.
- The bill status shown is 'As Introduced', so it has not yet passed the legislature.
Official record
Sources
Official summary
Exempt from sales and use tax sales of firearm safety devices
Official activity
Bill history
- As Introduced