Ohio2026Passed Legislature
HB147
Tax Exemption for Port Authority Building Materials
Last scannedAug 25, 2026, 4:32 AM
In one sentence
This bill removes the state sales and use tax on building materials sold to contractors working on projects valued at $25 million or more in areas with a port authority.
What it does
- Amends Ohio Revised Code sections 5739.02 and 5739.03.
- Exempts sales of building materials from state tax when sold to contractors under specific contracts.
- Applies only if the construction contract is valued at $25 million or more.
- Limits this exemption to projects located in areas with a port authority.
Who it affects
- Contractors working on qualifying large-scale projects
- Vendors selling building materials for these contracts
Limits and unknowns
- The bill text does not define what specific items count as 'building materials'.
- It is unclear if the $25 million contract value includes labor costs or only material costs.
- No effective date is listed in this version of the text.
Official record
Sources
Official summary
Exempt from sales and use tax certain port authority materials
Official activity
Bill history
- As Introduced