Authorize sales tax credit for trade-in value of certain goods

As Introduced

136th
General Assembly

Regular
Session
H. B. No. 404

2025-2026

Representatives Daniels, Lorenz

A
BILL

To
amend
section

5739.01
of the Revised Code
to
authorize a sales tax credit for the trade-in value of portable
electronics or home appliances for another similar item.

BE
IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:

Section
1.
That

section

5739.01
of the Revised Code be amended to read as follows:

Sec.
5739.01.
As
used in this chapter:

(A)
"Person" includes individuals, receivers, assignees,
trustees in bankruptcy, estates, firms, partnerships, associations,
joint-stock companies, joint ventures, clubs, societies,
corporations, the state and its political subdivisions, and
combinations of individuals of any form.

(B)
"Sale" and "selling" include all of the following
transactions for a consideration in any manner, whether absolutely or
conditionally, whether for a price or rental, in money or by
exchange, and by any means whatsoever:

(1)
All transactions by which title or possession, or both, of tangible
personal property, is or is to be transferred, or a license to use or
consume tangible personal property is or is to be granted;

(2)
All transactions by which lodging by a hotel is or is to be furnished
to transient guests;

(3)
All transactions by which:

(a)
An item of tangible personal property is or is to be repaired, except
property, the purchase of which would not be subject to the tax
imposed by section 5739.02 of the Revised Code;

(b)
An item of tangible personal property is or is to be installed,
except property, the purchase of which would not be subject to the
tax imposed by section 5739.02 of the Revised Code or property that
is or is to be incorporated into and will become a part of a
production, transmission, transportation, or distribution system for
the delivery of a public utility service;

(c)
The service of washing, cleaning, waxing, polishing, or painting a
motor vehicle is or is to be furnished;

(d)
Laundry and dry cleaning services are or are to be provided;

(e)
Automatic data processing, computer services, or electronic
information services are or are to be provided for use in business
when the true object of the transaction is the receipt by the
consumer of automatic data processing, computer services, or
electronic information services rather than the receipt of personal
or professional services to which automatic data processing, computer
services, or electronic information services are incidental or
supplemental. Notwithstanding any other provision of this chapter,
such transactions that occur between members of an affiliated group
are not sales. An "affiliated group" means two or more
persons related in such a way that one person owns or controls the
business operation of another member of the group. In the case of
corporations with stock, one corporation owns or controls another if
it owns more than fifty per cent of the other corporation's common
stock with voting rights.

(f)
Telecommunications service, including prepaid calling service,
prepaid wireless calling service, or ancillary service, is or is to
be provided, but not including coin-operated telephone service;

(g)
Landscaping and lawn care service is or is to be provided;

(h)
Private investigation and security service is or is to be provided;

(i)
Information services or tangible personal property is provided or
ordered by means of a nine hundred telephone call;

(j)
Building maintenance and janitorial service is or is to be provided;

(k)
Exterminating service is or is to be provided;

(l)
Physical fitness facility service is or is to be provided;

(m)
Recreation and sports club service is or is to be provided;

(n)
Satellite broadcasting service is or is to be provided;

(o)
Personal care service is or is to be provided to an individual. As
used in this division, "personal care service" includes
skin care, the application of cosmetics, manicuring, pedicuring, hair
removal, tattooing, body piercing, tanning, massage, and other
similar services. "Personal care service" does not include
a service provided by or on the order of a licensed physician,
certified nurse-midwife, clinical nurse specialist, certified nurse
practitioner, or chiropractor, or the cutting, coloring, or styling
of an individual's hair.

(p)
The transportation of persons by motor vehicle or aircraft is or is
to be provided, when the transportation is entirely within this
state, except for transportation provided by an ambulance service, by
a transit bus, as defined in section 5735.01 of the Revised Code, and
transportation provided by a citizen of the United States holding a
certificate of public convenience and necessity issued under 49
U.S.C. 41102;

(q)
Motor vehicle towing service is or is to be provided. As used in this
division, "motor vehicle towing service" means the towing
or conveyance of a wrecked, disabled, or illegally parked motor
vehicle.

(r)
Snow removal service is or is to be provided. As used in this
division, "snow removal service" means the removal of snow
by any mechanized means, but does not include the providing of such
service by a person that has less than five thousand dollars in sales
of such service during the calendar year.

(s)
Electronic publishing service is or is to be provided to a consumer
for use in business, except that such transactions occurring between
members of an affiliated group, as defined in division (B)(3)(e) of
this section, are not sales.

(4)
All transactions by which printed, imprinted, overprinted,
lithographic, multilithic, blueprinted, photostatic, or other
productions or reproductions of written or graphic matter are or are
to be furnished or transferred;

(5)
The production or fabrication of tangible personal property for a
consideration for consumers who furnish either directly or indirectly
the materials used in the production of fabrication work; and include
the furnishing, preparing, or serving for a consideration of any
tangible personal property consumed on the premises of the person
furnishing, preparing, or serving such tangible personal property.
Except as provided in section 5739.03 of the Revised Code, a
construction contract pursuant to which tangible personal property is
or is to be incorporated into a structure or improvement on and
becoming a part of real property is not a sale of such tangible
personal property. The construction contractor is the consumer of
such tangible personal property, provided that the sale and
installation of carpeting, the sale and installation of agricultural
land tile, the sale and erection or installation of portable grain
bins, or the provision of landscaping and lawn care service and the
transfer of property as part of such service is never a construction
contract.

As
used in division (B)(5) of this section:

(a)
"Agricultural land tile" means fired clay or concrete tile,
or flexible or rigid perforated plastic pipe or tubing, incorporated
or to be incorporated into a subsurface drainage system appurtenant
to land used or to be used primarily in production by farming,
agriculture, horticulture, or floriculture. The term does not include
such materials when they are or are to be incorporated into a
drainage system appurtenant to a building or structure even if the
building or structure is used or to be used in such production.

(b)
"Portable grain bin" means a structure that is used or to
be used by a person engaged in farming or agriculture to shelter the
person's grain and that is designed to be disassembled without
significant damage to its component parts.

(6)
All transactions in which all of the shares of stock of a closely
held corporation are transferred, or an ownership interest in a
pass-through entity, as defined in section 5733.04 of the Revised
Code, is transferred, if the corporation or pass-through entity is
not engaging in business and its entire assets consist of boats,
planes, motor vehicles, or other tangible personal property operated
primarily for the use and enjoyment of the shareholders or owners;

(7)
All transactions in which a warranty, maintenance or service
contract, or similar agreement by which the vendor of the warranty,
contract, or agreement agrees to repair or maintain the tangible
personal property of the consumer is or is to be provided;

(8)
The transfer of copyrighted motion picture films used solely for
advertising purposes, except that the transfer of such films for
exhibition purposes is not a sale;

(9)
All transactions by which tangible personal property is or is to be
stored, except such property that the consumer of the storage holds
for sale in the regular course of business;

(10)
All transactions in which "guaranteed auto protection" is
provided whereby a person promises to pay to the consumer the
difference between the amount the consumer receives from motor
vehicle insurance and the amount the consumer owes to a person
holding title to or a lien on the consumer's motor vehicle in the
event the consumer's motor vehicle suffers a total loss under the
terms of the motor vehicle insurance policy or is stolen and not
recovered, if the protection and its price are included in the
purchase or lease agreement;

(11)(a)
Except as provided in division (B)(11)(b) of this section, all
transactions by which health care services are paid for, reimbursed,
provided, delivered, arranged for, or otherwise made available by a
medicaid health insuring corporation pursuant to the corporation's
contract with the state.

(b)
If the centers for medicare and medicaid services of the United
States department of health and human services determines that the
taxation of transactions described in division (B)(11)(a) of this
section constitutes an impermissible health care-related tax under
the "Social Security Act," section 1903(w), 42 U.S.C.
1396b(w), and regulations adopted thereunder, the medicaid director
shall notify the tax commissioner of that determination. Beginning
with the first day of the month following that notification, the
transactions described in division (B)(11)(a) of this section are not
sales for the purposes of this chapter or Chapter 5741. of the
Revised Code. The tax commissioner shall order that the collection of
taxes under sections 5739.02, 5739.021, 5739.023, 5739.026, 5741.02,
5741.021, 5741.022, and 5741.023 of the Revised Code shall cease for
transactions occurring on or after that date.

(12)
All transactions by which a specified digital product is provided for
permanent use or less than permanent use, regardless of whether
continued payment is required.

(13)
All transactions by a delivery network company for the company's
delivery network services, provided the company has a waiver issued
under section 5741.072 of the Revised Code.

Except
as provided in this section, "sale" and "selling"
do not include transfers of interest in leased property where the
original lessee and the terms of the original lease agreement remain
unchanged, or professional, insurance, or personal service
transactions that involve the transfer of tangible personal property
as an inconsequential element, for which no separate charges are
made.

(C)
"Vendor" means the person providing the service or by whom
the transfer effected or license given by a sale is or is to be made
or given and, for sales described in division (B)(3)(i) of this
section, the telecommunications service vendor that provides the nine
hundred telephone service; if two or more persons are engaged in
business at the same place of business under a single trade name in
which all collections on account of sales by each are made, such
persons shall constitute a single vendor.

Physicians,
certified nurse-midwives, clinical nurse specialists, certified nurse
practitioners, dentists, hospitals, and veterinarians who are engaged
in selling tangible personal property as received from others, such
as eyeglasses, mouthwashes, dentifrices, or similar articles, are
vendors. Veterinarians who are engaged in transferring to others for
a consideration drugs, the dispensing of which does not require an
order of a licensed veterinarian, physician, certified nurse-midwife,
clinical nurse specialist, or certified nurse practitioner under
federal law, are vendors.

The
operator of any peer-to-peer car sharing program shall be considered
to be the vendor.

(D)(1)
"Consumer" means the person for whom the service is
provided, to whom the transfer effected or license given by a sale is
or is to be made or given, to whom the service described in division
(B)(3)(f) or (i) of this section is charged, or to whom the admission
is granted.

(2)
Physicians, certified nurse-midwives, clinical nurse specialists,
certified nurse practitioners, dentists, hospitals, and blood banks
operated by nonprofit institutions and persons licensed to practice
veterinary medicine, surgery, and dentistry are consumers of all
tangible personal property and services purchased by them in
connection with the practice of medicine, dentistry, the rendition of
hospital or blood bank service, or the practice of veterinary
medicine, surgery, and dentistry. In addition to being consumers of
drugs administered by them or by their assistants according to their
direction, veterinarians also are consumers of drugs that under
federal law may be dispensed only by or upon the order of a licensed
veterinarian, physician, certified nurse-midwife, clinical nurse
specialist, or certified nurse practitioner, when transferred by them
to others for a consideration to provide treatment to animals as
directed by the veterinarian.

(3)
A person who performs a facility management, or similar service
contract for a contractee is a consumer of all tangible personal
property and services purchased for use in connection with the
performance of such contract, regardless of whether title to any such
property vests in the contractee. The purchase of such property and
services is not subject to the exception for resale under division
(E) of this section.

(4)(a)
In the case of a person who purchases printed matter for the purpose
of distributing it or having it distributed to the public or to a
designated segment of the public, free of charge, that person is the
consumer of that printed matter, and the purchase of that printed
matter for that purpose is a sale.

(b)
In the case of a person who produces, rather than purchases, printed
matter for the purpose of distributing it or having it distributed to
the public or to a designated segment of the public, free of charge,
that person is the consumer of all tangible personal property and
services purchased for use or consumption in the production of that
printed matter. That person is not entitled to claim exemption under
division (B)(42)(f) of section 5739.02 of the Revised Code for any
material incorporated into the printed matter or any equipment,
supplies, or services primarily used to produce the printed matter.

(c)
The distribution of printed matter to the public or to a designated
segment of the public, free of charge, is not a sale to the members
of the public to whom the printed matter is distributed or to any
persons who purchase space in the printed matter for advertising or
other purposes.

(5)
A person who makes sales of any of the services listed in division
(B)(3) of this section is the consumer of any tangible personal
property used in performing the service. The purchase of that
property is not subject to the resale exception under division (E) of
this section.

(6)
A person who engages in highway transportation for hire is the
consumer of all packaging materials purchased by that person and used
in performing the service, except for packaging materials sold by
such person in a transaction separate from the service.

(7)
In the case of a transaction for health care services under division
(B)(11) of this section, a medicaid health insuring corporation is
the consumer of such services. The purchase of such services by a
medicaid health insuring corporation is not subject to the exception
for resale under division (E) of this section or to the exemptions
provided under divisions (B)(12), (18), (19), and (22) of section
5739.02 of the Revised Code.

(E)
"Retail sale" and "sales at retail" include all
sales, except those in which the purpose of the consumer is to resell
the thing transferred or benefit of the service provided, by a person
engaging in business, in the form in which the same is, or is to be,
received by the person.

(F)
"Business" includes any activity engaged in by any person
with the object of gain, benefit, or advantage, either direct or
indirect. "Business" does not include the activity of a
person in managing and investing the person's own funds.

(G)
"Engaging in business" means commencing, conducting, or
continuing in business, and liquidating a business when the
liquidator thereof holds itself out to the public as conducting such
business. Making a casual sale is not engaging in business.

(H)(1)(a)
"Price," except as provided in divisions (H)(2)
,
(3), and (4)

to (6)

of this section, means the total amount of consideration, including
cash, credit, property, and services, for which tangible personal
property or services are sold, leased, or rented, valued in money,
whether received in money or otherwise, without any deduction for any
of the following:

(i)
The vendor's cost of the property sold;

(ii)
The cost of materials used, labor or service costs, interest, losses,
all costs of transportation to the vendor, all taxes imposed on the
vendor, including the tax imposed under Chapter 5751. of the Revised
Code, and any other expense of the vendor;

(iii)
Charges by the vendor for any services necessary to complete the
sale;

(iv)
Delivery charges. As used in this division, "delivery charges"
means charges by the vendor for preparation and delivery to a
location designated by the consumer of tangible personal property or
a service, including transportation, shipping, postage, handling,
crating, and packing.

(v)
Installation charges;

(vi)
Credit for any trade-in.

(b)
"Price" includes consideration received by the vendor from
a third party, if the vendor actually receives the consideration from
a party other than the consumer, and the consideration is directly
related to a price reduction or discount on the sale; the vendor has
an obligation to pass the price reduction or discount through to the
consumer; the amount of the consideration attributable to the sale is
fixed and determinable by the vendor at the time of the sale of the
item to the consumer; and one of the following criteria is met:

(i)
The consumer presents a coupon, certificate, or other document to the
vendor to claim a price reduction or discount where the coupon,
certificate, or document is authorized, distributed, or granted by a
third party with the understanding that the third party will
reimburse any vendor to whom the coupon, certificate, or document is
presented;

(ii)
The consumer identifies the consumer's self to the seller as a member
of a group or organization entitled to a price reduction or discount.
A preferred customer card that is available to any patron does not
constitute membership in such a group or organization.

(iii)
The price reduction or discount is identified as a third party price
reduction or discount on the invoice received by the consumer, or on
a coupon, certificate, or other document presented by the consumer.

(c)
"Price" does not include any of the following:

(i)
Discounts, including cash, term, or coupons that are not reimbursed
by a third party that are allowed by a vendor and taken by a consumer
on a sale;

(ii)
Interest, financing, and carrying charges from credit extended on the
sale of tangible personal property or services, if the amount is
separately stated on the invoice, bill of sale, or similar document
given to the purchaser;

(iii)
Any taxes legally imposed directly on the consumer that are
separately stated on the invoice, bill of sale, or similar document
given to the consumer. For the purpose of this division, the tax
imposed under Chapter 5751. of the Revised Code is not a tax directly
on the consumer, even if the tax or a portion thereof is separately
stated.

(iv)
Notwithstanding divisions (H)(1)(b)(i) to (iii) of this section, any
discount allowed by an automobile manufacturer to its employee, or to
the employee of a supplier, on the purchase of a new motor vehicle
from a new motor vehicle dealer in this state.

(v)
The dollar value of a gift card that is not sold by a vendor or
purchased by a consumer and that is redeemed by the consumer in
purchasing tangible personal property or services if the vendor is
not reimbursed and does not receive compensation from a third party
to cover all or part of the gift card value. For the purposes of this
division, a gift card is not sold by a vendor or purchased by a
consumer if it is distributed pursuant to an awards, loyalty, or
promotional program. Past and present purchases of tangible personal
property or services by the consumer shall not be treated as
consideration exchanged for a gift card.

(2)
In the case of a sale of any new motor vehicle by a new motor vehicle
dealer, as defined in section 4517.01 of the Revised Code, in which
another motor vehicle is accepted by the dealer as part of the
consideration received, "price" has the same meaning as in
division (H)(1) of this section, reduced by the credit afforded the
consumer by the dealer for the motor vehicle received in trade.

(3)
In the case of a sale of any watercraft or outboard motor by a
watercraft dealer licensed in accordance with section 1547.543 of the
Revised Code, in which another watercraft, watercraft and trailer, or
outboard motor is accepted by the dealer as part of the consideration
received, "price" has the same meaning as in division
(H)(1) of this section, reduced by the credit afforded the consumer
by the dealer for the watercraft, watercraft and trailer, or outboard
motor received in trade. As used in this division, "watercraft"
includes an outdrive unit attached to the watercraft.

(4)
In the case of transactions for health care services under division
(B)(11) of this section, "price" means the amount of
managed care premiums received each month by a medicaid health
insuring corporation.

(5)
In the case of a sale of any new or used portable electronics, as
defined in section 3905.062 of the Revised Code, in which other
portable electronics are accepted by the seller as part of the
consideration received, "price" has the same meaning as in
division (H)(1) of this section, reduced by the credit afforded the
consumer by the seller for the portable electronics received in
trade, or in a series of trades, as a credit on the sale of the new
or used portable electronics, provided the credit is separately
stated on the invoice, bill of sale, or similar document given to the
purchaser.

(6)
In the case of a sale of any new or used home appliance, in which
another home appliance is accepted by the seller as part of the
consideration received, "price" has the same meaning as in
division (H)(1) of this section, reduced by the credit afforded the
consumer by the seller for the home appliance received in trade, or
in a series of trades, as a credit on the sale of the new or used
home appliance, provided the credit is separately stated on the
invoice, bill of sale, or similar document given to the purchaser. As
used in division (H)(6) of this section, "home appliance"
means tangible personal property used in the home for performance of
domestic chores or other domestic tasks, including a refrigerator,
stove, washing machine, or vacuum cleaner.

(I)
"Receipts" means the total amount of the prices of the
sales of vendors, provided that the dollar value of gift cards
distributed pursuant to an awards, loyalty, or promotional program,
and cash discounts allowed and taken on sales at the time they are
consummated are not included, minus any amount deducted as a bad debt
pursuant to section 5739.121 of the Revised Code. "Receipts"
does not include the sale price of property returned or services
rejected by consumers when the full sale price and tax are refunded
either in cash or by credit.

(J)
"Place of business" means any location at which a person
engages in business.

(K)
"Premises" includes any real property or portion thereof
upon which any person engages in selling tangible personal property
at retail or making retail sales and also includes any real property
or portion thereof designated for, or devoted to, use in conjunction
with the business engaged in by such person.

(L)
"Casual sale" means a sale of an item of tangible personal
property that was obtained by the person making the sale, through
purchase or otherwise, for the person's own use and was previously
subject to any state's taxing jurisdiction on its sale or use, and
includes such items acquired for the seller's use that are sold by an
auctioneer employed directly by the person for such purpose, provided
the location of such sales is not the auctioneer's permanent place of
business. As used in this division, "permanent place of
business" includes any location where such auctioneer has
conducted more than two auctions during the year.

(M)
"Hotel" means every establishment kept, used, maintained,
advertised, or held out to the public to be a place where sleeping
accommodations are offered to guests, in which five or more rooms are
used for the accommodation of such guests, whether the rooms are in
one or several structures, except as otherwise provided in section
5739.091 of the Revised Code.

(N)
"Transient guests" means persons occupying a room or rooms
for sleeping accommodations for less than thirty consecutive days.

(O)
"Making retail sales" means the effecting of transactions
wherein one party is obligated to pay the price and the other party
is obligated to provide a service or to transfer title to or
possession of the item sold. "Making retail sales" does not
include the preliminary acts of promoting or soliciting the retail
sales, other than the distribution of printed matter which displays
or describes and prices the item offered for sale, nor does it
include delivery of a predetermined quantity of tangible personal
property or transportation of property or personnel to or from a
place where a service is performed.

(P)
"Used directly in the rendition of a public utility service"
means that property that is to be incorporated into and will become a
part of the consumer's production, transmission, transportation, or
distribution system and that retains its classification as tangible
personal property after such incorporation; fuel or power used in the
production, transmission, transportation, or distribution system; and
tangible personal property used in the repair and maintenance of the
production, transmission, transportation, or distribution system,
including only such motor vehicles as are specially designed and
equipped for such use. Tangible personal property and services used
primarily in providing highway transportation for hire are not used
directly in the rendition of a public utility service. In this
definition, "public utility" includes a citizen of the
United States holding, and required to hold, a certificate of public
convenience and necessity issued under 49 U.S.C. 41102.

(Q)
"Refining" means removing or separating a desirable product
from raw or contaminated materials by distillation or physical,
mechanical, or chemical processes.

(R)
"Assembly" and "assembling" mean attaching or
fitting together parts to form a product, but do not include
packaging a product.

(S)
"Manufacturing operation" means a process in which
materials are changed, converted, or transformed into a different
state or form from which they previously existed and includes
refining materials, assembling parts, and preparing raw materials and
parts by mixing, measuring, blending, or otherwise committing such
materials or parts to the manufacturing process. "Manufacturing
operation" does not include packaging.

(T)
"Fiscal officer" means, with respect to a regional transit
authority, the secretary-treasurer thereof, and with respect to a
county that is a transit authority, the fiscal officer of the county
transit board if one is appointed pursuant to section 306.03 of the
Revised Code or the county auditor if the board of county
commissioners operates the county transit system.

(U)
"Transit authority" means a regional transit authority
created pursuant to section 306.31 of the Revised Code or a county in
which a county transit system is created pursuant to section 306.01
of the Revised Code. For the purposes of this chapter, a transit
authority must extend to at least the entire area of a single county.
A transit authority that includes territory in more than one county
must include all the area of the most populous county that is a part
of such transit authority. County population shall be measured by the
most recent census taken by the United States census bureau.

(V)
"Legislative authority" means, with respect to a regional
transit authority, the board of trustees thereof, and with respect to
a county that is a transit authority, the board of county
commissioners.

(W)
"Territory of the transit authority" means all of the area
included within the territorial boundaries of a transit authority as
they from time to time exist. Such territorial boundaries must at all
times include all the area of a single county or all the area of the
most populous county that is a part of such transit authority. County
population shall be measured by the most recent census taken by the
United States census bureau.

(X)
"Providing a service" means providing or furnishing
anything described in division (B)(3) of this section for
consideration.

(Y)(1)(a)
"Automatic data processing" means processing of others'
data, including keypunching or similar data entry services together
with verification thereof, or providing access to computer equipment
for the purpose of processing data.

(b)
"Computer services" means providing services consisting of
specifying computer hardware configurations and evaluating technical
processing characteristics, computer programming, and training of
computer programmers and operators, provided in conjunction with and
to support the sale, lease, or operation of taxable computer
equipment or systems.

(c)
"Electronic information services" means providing access to
computer equipment by means of telecommunications equipment for the
purpose of either of the following:

(i)
Examining or acquiring data stored in or accessible to the computer
equipment;

(ii)
Placing data into the computer equipment to be retrieved by
designated recipients with access to the computer equipment.

"Electronic
information services" does not include electronic publishing.

(d)
"Automatic data processing, computer services, or electronic
information services" shall not include personal or professional
services.

(2)
As used in divisions (B)(3)(e) and (Y)(1) of this section, "personal
and professional services" means all services other than
automatic data processing, computer services, or electronic
information services, including but not limited to:

(a)
Accounting and legal services such as advice on tax matters, asset
management, budgetary matters, quality control, information security,
and auditing and any other situation where the service provider
receives data or information and studies, alters, analyzes,
interprets, or adjusts such material;

(b)
Analyzing business policies and procedures;

(c)
Identifying management information needs;

(d)
Feasibility studies, including economic and technical analysis of
existing or potential computer hardware or software needs and
alternatives;

(e)
Designing policies, procedures, and custom software for collecting
business information, and determining how data should be summarized,
sequenced, formatted, processed, controlled, and reported so that it
will be meaningful to management;

(f)
Developing policies and procedures that document how business events
and transactions are to be authorized, executed, and controlled;

(g)
Testing of business procedures;

(h)
Training personnel in business procedure applications;

(i)
Providing credit information to users of such information by a
consumer reporting agency, as defined in the "Fair Credit
Reporting Act," 84 Stat. 1114, 1129 (1970), 15 U.S.C. 1681a(f),
or as hereafter amended, including but not limited to gathering,
organizing, analyzing, recording, and furnishing such information by
any oral, written, graphic, or electronic medium;

(j)
Providing debt collection services by any oral, written, graphic, or
electronic means;

(k)
Providing digital advertising services;

(l)
Providing services to electronically file any federal, state, or
local individual income tax return, report, or other related document
or schedule with a federal, state, or local government entity or to
electronically remit a payment of any such individual income tax to
such an entity. For the purpose of this division, "individual
income tax" does not include federal, state, or local taxes
withheld by an employer from an employee's compensation.

The
services listed in divisions (Y)(2)(a) to (l) of this section are not
automatic data processing or computer services.

(Z)
"Highway transportation for hire" means the transportation
of personal property belonging to others for consideration by any of
the following:

(1)
The holder of a permit or certificate issued by this state or the
United States authorizing the holder to engage in transportation of
personal property belonging to others for consideration over or on
highways, roadways, streets, or any similar public thoroughfare;

(2)
A person who engages in the transportation of personal property
belonging to others for consideration over or on highways, roadways,
streets, or any similar public thoroughfare but who could not have
engaged in such transportation on December 11, 1985, unless the
person was the holder of a permit or certificate of the types
described in division (Z)(1) of this section;

(3)
A person who leases a motor vehicle to and operates it for a person
described by division (Z)(1) or (2) of this section.

"Highway
transportation for hire" does not include delivery network
services.

(AA)(1)
"Telecommunications service" means the electronic
transmission, conveyance, or routing of voice, data, audio, video, or
any other information or signals to a point, or between or among
points. "Telecommunications service" includes such
transmission, conveyance, or routing in which computer processing
applications are used to act on the form, code, or protocol of the
content for purposes of transmission, conveyance, or routing without
regard to whether the service is referred to as voice-over internet
protocol service or is classified by the federal communications
commission as enhanced or value-added. "Telecommunications
service" does not include any of the following:

(a)
Data processing and information services that allow data to be
generated, acquired, stored, processed, or retrieved and delivered by
an electronic transmission to a consumer where the consumer's primary
purpose for the underlying transaction is the processed data or
information;

(b)
Installation or maintenance of wiring or equipment on a customer's
premises;

(c)
Tangible personal property;

(d)
Advertising, including directory advertising;

(e)
Billing and collection services provided to third parties;

(f)
Internet access service;

(g)
Radio and television audio and video programming services, regardless
of the medium, including the furnishing of transmission, conveyance,
and routing of such services by the programming service provider.
Radio and television audio and video programming services include,
but are not limited to, cable service, as defined in 47 U.S.C.
522(6), and audio and video programming services delivered by
commercial mobile radio service providers, as defined in 47 C.F.R.
20.3;

(h)
Ancillary service;

(i)
Digital products delivered electronically, including software, music,
video, reading materials, or ring tones.

(2)
"Ancillary service" means a service that is associated with
or incidental to the provision of telecommunications service,
including conference bridging service, detailed telecommunications
billing service, directory assistance, vertical service, and voice
mail service. As used in this division:

(a)
"Conference bridging service" means an ancillary service
that links two or more participants of an audio or video conference
call, including providing a telephone number. "Conference
bridging service" does not include telecommunications services
used to reach the conference bridge.

(b)
"Detailed telecommunications billing service" means an
ancillary service of separately stating information pertaining to
individual calls on a customer's billing statement.

(c)
"Directory assistance" means an ancillary service of
providing telephone number or address information.

(d)
"Vertical service" means an ancillary service that is
offered in connection with one or more telecommunications services,
which offers advanced calling features that allow customers to
identify callers and manage multiple calls and call connections,
including conference bridging service.

(e)
"Voice mail service" means an ancillary service that
enables the customer to store, send, or receive recorded messages.
"Voice mail service" does not include any vertical services
that the customer may be required to have in order to utilize the
voice mail service.

(3)
"900 service" means an inbound toll telecommunications
service purchased by a subscriber that allows the subscriber's
customers to call in to the subscriber's prerecorded announcement or
live service, and which is typically marketed under the name "900
service" and any subsequent numbers designated by the federal
communications commission. "900 service" does not include
the charge for collection services provided by the seller of the
telecommunications service to the subscriber, or services or products
sold by the subscriber to the subscriber's customer.

(4)
"Prepaid calling service" means the right to access
exclusively telecommunications services, which must be paid for in
advance and which enables the origination of calls using an access
number or authorization code, whether manually or electronically
dialed, and that is sold in predetermined units or dollars of which
the number declines with use in a known amount.

(5)
"Prepaid wireless calling service" means a
telecommunications service that provides the right to utilize mobile
telecommunications service as well as other non-telecommunications
services, including the download of digital products delivered
electronically, and content and ancillary services, that must be paid
for in advance and that is sold in predetermined units or dollars of
which the number declines with use in a known amount.

(6)
"Value-added non-voice data service" means a
telecommunications service in which computer processing applications
are used to act on the form, content, code, or protocol of the
information or data primarily for a purpose other than transmission,
conveyance, or routing.

(7)
"Coin-operated telephone service" means a
telecommunications service paid for by inserting money into a
telephone accepting direct deposits of money to operate.

(8)
"Customer" has the same meaning as in section 5739.034 of
the Revised Code.

(BB)
"Laundry and dry cleaning services" means removing soil or
dirt from towels, linens, articles of clothing, or other fabric items
that belong to others and supplying towels, linens, articles of
clothing, or other fabric items. "Laundry and dry cleaning
services" does not include the provision of self-service
facilities for use by consumers to remove soil or dirt from towels,
linens, articles of clothing, or other fabric items.

(CC)
"Magazines distributed as controlled circulation publications"
means magazines containing at least twenty-four pages, at least
twenty-five per cent editorial content, issued at regular intervals
four or more times a year, and circulated without charge to the
recipient, provided that such magazines are not owned or controlled
by individuals or business concerns which conduct such publications
as an auxiliary to, and essentially for the advancement of the main
business or calling of, those who own or control them.

(DD)
"Landscaping and lawn care service" means the services of
planting, seeding, sodding, removing, cutting, trimming, pruning,
mulching, aerating, applying chemicals, watering, fertilizing, and
providing similar services to establish, promote, or control the
growth of trees, shrubs, flowers, grass, ground cover, and other
flora, or otherwise maintaining a lawn or landscape grown or
maintained by the owner for ornamentation or other nonagricultural
purpose. However, "landscaping and lawn care service" does
not include the providing of such services by a person who has less
than five thousand dollars in sales of such services during the
calendar year.

(EE)
"Private investigation and security service" means the
performance of any activity for which the provider of such service is
required to be licensed pursuant to Chapter 4749. of the Revised
Code, or would be required to be so licensed in performing such
services in this state, and also includes the services of conducting
polygraph examinations and of monitoring or overseeing the activities
on or in, or the condition of, the consumer's home, business, or
other facility by means of electronic or similar monitoring devices.
"Private investigation and security service" does not
include special duty services provided by off-duty police officers,
deputy sheriffs, and other peace officers regularly employed by the
state or a political subdivision.

(FF)
"Information services" means providing conversation, giving
consultation or advice, playing or making a voice or other recording,
making or keeping a record of the number of callers, and any other
service provided to a consumer by means of a nine hundred telephone
call, except when the nine hundred telephone call is the means by
which the consumer makes a contribution to a recognized charity.

(GG)
"Research and development" means designing, creating, or
formulating new or enhanced products, equipment, or manufacturing
processes, and also means conducting scientific or technological
inquiry and experimentation in the physical sciences with the goal of
increasing scientific knowledge which may reveal the bases for new or
enhanced products, equipment, or manufacturing processes.

(HH)
"Qualified research and development equipment" means either
of the following:

(1)
Capitalized tangible personal property, and leased personal property
that would be capitalized if purchased, used by a person primarily to
perform research and development;

(2)
Any tangible personal property used by a megaproject operator
primarily to perform research and development at the site of a
megaproject that satisfies the criteria described in division
(A)(11)(a)(ii) of section 122.17 of the Revised Code during the
period that the megaproject operator has an agreement for such
megaproject with the tax credit authority under division (D) of that
section that remains in effect and has not expired or been
terminated.

"Qualified
research and development equipment" does not include tangible
personal property primarily used in testing, as defined in division
(A)(4) of section 5739.011 of the Revised Code, or used for recording
or storing test results, unless such property is primarily used by
the consumer in testing the product, equipment, or manufacturing
process being created, designed, or formulated by the consumer in the
research and development activity or in recording or storing such
test results.

(II)
"Building maintenance and janitorial service" means
cleaning the interior or exterior of a building and any tangible
personal property located therein or thereon, including any services
incidental to such cleaning for which no separate charge is made.
However, "building maintenance and janitorial service" does
not include the providing of such service by a person who has less
than five thousand dollars in sales of such service during the
calendar year. As used in this division, "cleaning" does
not include sanitation services necessary for an establishment
described in 21 U.S.C. 608 to comply with rules and regulations
adopted pursuant to that section.

(JJ)
"Exterminating service" means eradicating or attempting to
eradicate vermin infestations from a building or structure, or the
area surrounding a building or structure, and includes activities to
inspect, detect, or prevent vermin infestation of a building or
structure.

(KK)
"Physical fitness facility service" means all transactions
by which a membership is granted, maintained, or renewed, including
initiation fees, membership dues, renewal fees, monthly minimum fees,
and other similar fees and dues, by a physical fitness facility such
as an athletic club, health spa, or gymnasium, which entitles the
member to use the facility for physical exercise.

(LL)
"Recreation and sports club service" means all transactions
by which a membership is granted, maintained, or renewed, including
initiation fees, membership dues, renewal fees, monthly minimum fees,
and other similar fees and dues, by a recreation and sports club,
which entitles the member to use the facilities of the organization.
"Recreation and sports club" means an organization that has
ownership of, or controls or leases on a continuing, long-term basis,
the facilities used by its members and includes an aviation club, gun
or shooting club, yacht club, card club, swimming club, tennis club,
golf club, country club, riding club, amateur sports club, or similar
organization.

(MM)
"Livestock" means farm animals commonly raised for food,
food production, or other agricultural purposes, including, but not
limited to, cattle, sheep, goats, swine, poultry, and captive deer.
"Livestock" does not include invertebrates, amphibians,
reptiles, domestic pets, animals for use in laboratories or for
exhibition, or other animals not commonly raised for food or food
production.

(NN)
"Livestock structure" means a building or structure used
exclusively for the housing, raising, feeding, or sheltering of
livestock, and includes feed storage or handling structures and
structures for livestock waste handling.

(OO)
"Horticulture" means the growing, cultivation, and
production of flowers, fruits, herbs, vegetables, sod, mushrooms, and
nursery stock. As used in this division, "nursery stock"
has the same meaning as in section 927.51 of the Revised Code.

(PP)
"Horticulture structure" means a building or structure used
exclusively for the commercial growing, raising, or overwintering of
horticultural products, and includes the area used for stocking,
storing, and packing horticultural products when done in conjunction
with the production of those products.

(QQ)
"Newspaper" means an unbound publication bearing a title or
name that is regularly published, at least as frequently as biweekly,
and distributed from a fixed place of business to the public in a
specific geographic area, and that contains a substantial amount of
news matter of international, national, or local events of interest
to the general public.

(RR)(1)
"Feminine hygiene products" means tampons, panty liners,
menstrual cups, sanitary napkins, and other similar tangible personal
property designed for feminine hygiene in connection with the human
menstrual cycle, but does not include grooming and hygiene products.

(2)
"Grooming and hygiene products" means soaps and cleaning
solutions, shampoo, toothpaste, mouthwash, antiperspirants, and sun
tan lotions and screens, regardless of whether any of these products
are over-the-counter drugs.

(3)
"Over-the-counter drugs" means a drug that contains a label
that identifies the product as a drug as required by 21 C.F.R.
201.66, which label includes a drug facts panel or a statement of the
active ingredients with a list of those ingredients contained in the
compound, substance, or preparation.

(SS)(1)
"Lease" or "rental" means any transfer of the
possession or control of tangible personal property for a fixed or
indefinite term, for consideration. "Lease" or "rental"
includes future options to purchase or extend, and agreements
described in 26 U.S.C. 7701(h)(1) covering motor vehicles and
trailers where the amount of consideration may be increased or
decreased by reference to the amount realized upon the sale or
disposition of the property. "Lease" or "rental"
does not include:

(a)
A transfer of possession or control of tangible personal property
under a security agreement or a deferred payment plan that requires
the transfer of title upon completion of the required payments;

(b)
A transfer of possession or control of tangible personal property
under an agreement that requires the transfer of title upon
completion of required payments and payment of an option price that
does not exceed the greater of one hundred dollars or one per cent of
the total required payments;

(c)
Providing tangible personal property along with an operator for a
fixed or indefinite period of time, if the operator is necessary for
the property to perform as designed. For purposes of this division,
the operator must do more than maintain, inspect, or set up the
tangible personal property.

(2)
"Lease" and "rental," as defined in division (SS)
of this section, shall not apply to leases or rentals that exist
before June 26, 2003.

(3)
"Lease" and "rental" have the same meaning as in
division (SS)(1) of this section regardless of whether a transaction
is characterized as a lease or rental under generally accepted
accounting principles, the Internal Revenue Code, Title XIII of the
Revised Code, or other federal, state, or local laws.

(TT)
"Mobile telecommunications service" has the same meaning as
in the "Mobile Telecommunications Sourcing Act," Pub. L.
No. 106-252, 114 Stat. 631 (2000), 4 U.S.C.A. 124(7), as amended,
and, on and after August 1, 2003, includes related fees and ancillary
services, including universal service fees, detailed billing service,
directory assistance, service initiation, voice mail service, and
vertical services, such as caller ID and three-way calling.

(UU)
"Certified service provider" has the same meaning as in
section 5740.01 of the Revised Code.

(VV)
"Satellite broadcasting service" means the distribution or
broadcasting of programming or services by satellite directly to the
subscriber's receiving equipment without the use of ground receiving
or distribution equipment, except the subscriber's receiving
equipment or equipment used in the uplink process to the satellite,
and includes all service and rental charges, premium channels or
other special services, installation and repair service charges, and
any other charges having any connection with the provision of the
satellite broadcasting service.

(WW)
"Tangible personal property" means personal property that
can be seen, weighed, measured, felt, or touched, or that is in any
other manner perceptible to the senses. For purposes of this chapter
and Chapter 5741. of the Revised Code, "tangible personal
property" includes motor vehicles, electricity, water, gas,
steam, and prewritten computer software.

(XX)
"Municipal gas utility" means a municipal corporation that
owns or operates a system for the distribution of natural gas.

(YY)
"Computer" means an electronic device that accepts
information in digital or similar form and manipulates it for a
result based on a sequence of instructions.

(ZZ)
"Computer software" means a set of coded instructions
designed to cause a computer or automatic data processing equipment
to perform a task.

(AAA)
"Delivered electronically" means delivery of computer
software from the seller to the purchaser by means other than
tangible storage media.

(BBB)
"Prewritten computer software" means computer software,
including prewritten upgrades, that is not designed and developed by
the author or other creator to the specifications of a specific
purchaser. The combining of two or more prewritten computer software
programs or prewritten portions thereof does not cause the
combination to be other than prewritten computer software.
"Prewritten computer software" includes software designed
and developed by the author or other creator to the specifications of
a specific purchaser when it is sold to a person other than the
purchaser. If a person modifies or enhances computer software of
which the person is not the author or creator, the person shall be
deemed to be the author or creator only of such person's
modifications or enhancements. Prewritten computer software or a
prewritten portion thereof that is modified or enhanced to any
degree, where such modification or enhancement is designed and
developed to the specifications of a specific purchaser, remains
prewritten computer software; provided, however, that where there is
a reasonable, separately stated charge or an invoice or other
statement of the price given to the purchaser for the modification or
enhancement, the modification or enhancement shall not constitute
prewritten computer software.

(CCC)(1)
"Food" means substances, whether in liquid, concentrated,
solid, frozen, dried, or dehydrated form, that are sold for ingestion
or chewing by humans and are consumed for their taste or nutritional
value. "Food" does not include alcoholic beverages, dietary
supplements, soft drinks, or tobacco.

(2)
As used in division (CCC)(1) of this section:

(a)
"Dietary supplements" means any product, other than
tobacco, that is intended to supplement the diet and that is intended
for ingestion in tablet, capsule, powder, softgel, gelcap, or liquid
form, or, if not intended for ingestion in such a form, is not
represented as conventional food for use as a sole item of a meal or
of the diet; that is required to be labeled as a dietary supplement,
identifiable by the "supplement facts" box found on the
label, as required by 21 C.F.R. 101.36; and that contains one or more
of the following dietary ingredients:

(i)
A vitamin;

(ii)
A mineral;

(iii)
An herb or other botanical;

(iv)
An amino acid;

(v)
A dietary substance for use by humans to supplement the diet by
increasing the total dietary intake;

(vi)
A concentrate, metabolite, constituent, extract, or combination of
any ingredient described in divisions (CCC)(2)(a)(i) to (v) of this
section.

(b)
"Soft drinks" means nonalcoholic beverages that contain
natural or artificial sweeteners. "Soft drinks" does not
include beverages that contain milk or milk products, soy, rice, or
similar milk substitutes, or that contains greater than fifty per
cent vegetable or fruit juice by volume.

(DDD)
"Drug" means a compound, substance, or preparation, and any
component of a compound, substance, or preparation, other than food,
dietary supplements, or alcoholic beverages that is recognized in the
official United States pharmacopoeia, official homeopathic
pharmacopoeia of the United States, or official national formulary,
and supplements to them; is intended for use in the diagnosis, cure,
mitigation, treatment, or prevention of disease; or is intended to
affect the structure or any function of the body.

(EEE)
"Prescription" means an order, formula, or recipe issued in
any form of oral, written, electronic, or other means of transmission
by a duly licensed practitioner authorized by the laws of this state
to issue a prescription.

(FFF)
"Durable medical equipment" means equipment, including
repair and replacement parts for such equipment, that can withstand
repeated use, is primarily and customarily used to serve a medical
purpose, generally is not useful to a person in the absence of
illness or injury, and is not worn in or on the body. "Durable
medical equipment" does not include mobility enhancing
equipment.

(GGG)
"Mobility enhancing equipment" means equipment, including
repair and replacement parts for such equipment, that is primarily
and customarily used to provide or increase the ability to move from
one place to another and is appropriate for use either in a home or a
motor vehicle, that is not generally used by persons with normal
mobility, and that does not include any motor vehicle or equipment on
a motor vehicle normally provided by a motor vehicle manufacturer.
"Mobility enhancing equipment" does not include durable
medical equipment.

(HHH)
"Prosthetic device" means a replacement, corrective, or
supportive device, including repair and replacement parts for the
device, worn on or in the human body to artificially replace a
missing portion of the body, prevent or correct physical deformity or
malfunction, or support a weak or deformed portion of the body. As
used in this division, before July 1, 2019, "prosthetic device"
does not include corrective eyeglasses, contact lenses, or dental
prosthesis. On or after July 1, 2019, "prosthetic device"
does not include dental prosthesis but does include corrective
eyeglasses or contact lenses.

(III)(1)
"Fractional aircraft ownership program" means a program in
which persons within an affiliated group sell and manage fractional
ownership program aircraft, provided that at least one hundred
airworthy aircraft are operated in the program and the program meets
all of the following criteria:

(a)
Management services are provided by at least one program manager
within an affiliated group on behalf of the fractional owners.

(b)
Each program aircraft is owned or possessed by at least one
fractional owner.

(c)
Each fractional owner owns or possesses at least a one-sixteenth
interest in at least one fixed-wing program aircraft.

(d)
A dry-lease aircraft interchange arrangement is in effect among all
of the fractional owners.

(e)
Multi-year program agreements are in effect regarding the fractional
ownership, management services, and dry-lease aircraft interchange
arrangement aspects of the program.

(2)
As used in division (III)(1) of this section:

(a)
"Affiliated group" has the same meaning as in division
(B)(3)(e) of this section.

(b)
"Fractional owner" means a person that owns or possesses at
least a one-sixteenth interest in a program aircraft and has entered
into the agreements described in division (III)(1)(e) of this
section.

(c)
"Fractional ownership program aircraft" or "program
aircraft" means a turbojet aircraft that is owned or possessed
by a fractional owner and that has been included in a dry-lease
aircraft interchange arrangement and agreement under divisions
(III)(1)(d) and (e) of this section, or an aircraft a program manager
owns or possesses primarily for use in a fractional aircraft
ownership program.

(d)
"Management services" means administrative and aviation
support services furnished under a fractional aircraft ownership
program in accordance with a management services agreement under
division (III)(1)(e) of this section, and offered by the program
manager to the fractional owners, including, at a minimum, the
establishment and implementation of safety guidelines; the
coordination of the scheduling of the program aircraft and crews;
program aircraft maintenance; program aircraft insurance; crew
training for crews employed, furnished, or contracted by the program
manager or the fractional owner; the satisfaction of record-keeping
requirements; and the development and use of an operations manual and
a maintenance manual for the fractional aircraft ownership program.

(e)
"Program manager" means the person that offers management
services to fractional owners pursuant to a management services
agreement under division (III)(1)(e) of this section.

(JJJ)
"Electronic publishing" means providing access to one or
more of the following primarily for business customers, including the
federal government or a state government or a political subdivision
thereof, to conduct research: news; business, financial, legal,
consumer, or credit materials; editorials, columns, reader
commentary, or features; photos or images; archival or research
material; legal notices, identity verification, or public records;
scientific, educational, instructional, technical, professional,
trade, or other literary materials; or other similar information
which has been gathered and made available by the provider to the
consumer in an electronic format. Providing electronic publishing
includes the functions necessary for the acquisition, formatting,
editing, storage, and dissemination of data or information that is
the subject of a sale.

(KKK)
"Medicaid health insuring corporation" means a health
insuring corporation that holds a certificate of authority under
Chapter 1751. of the Revised Code and is under contract with the
department of medicaid pursuant to section 5167.10 of the Revised
Code.

(LLL)
"Managed care premium" means any premium, capitation, or
other payment a medicaid health insuring corporation receives for
providing or arranging for the provision of health care services to
its members or enrollees residing in this state.

(MMM)
"Captive deer" means deer and other cervidae that have been
legally acquired, or their offspring, that are privately owned for
agricultural or farming purposes.

(NNN)
"Gift card" means a document, card, certificate, or other
record, whether tangible or intangible, that may be redeemed by a
consumer for a dollar value when making a purchase of tangible
personal property or services.

(OOO)
"Specified digital product" means an electronically
transferred digital audiovisual work, digital audio work, or digital
book.

As
used in division (OOO) of this section:

(1)
"Digital audiovisual work" means a series of related images
that, when shown in succession, impart an impression of motion,
together with accompanying sounds, if any.

(2)
"Digital audio work" means a work that results from the
fixation of a series of musical, spoken, or other sounds, including
digitized sound files that are downloaded onto a device and that may
be used to alert the customer with respect to a communication.

(3)
"Digital book" means a work that is generally recognized in
the ordinary and usual sense as a book.

(4)
"Electronically transferred" means obtained by the
purchaser by means other than tangible storage media.

(PPP)
"Digital advertising services" means providing access, by
means of telecommunications equipment, to computer equipment that is
used to enter, upload, download, review, manipulate, store, add, or
delete data for the purpose of electronically displaying, delivering,
placing, or transferring promotional advertisements to potential
customers about products or services or about industry or business
brands.

(QQQ)
"Peer-to-peer car sharing program" has the same meaning as
in section 4516.01 of the Revised Code.

(RRR)
"Megaproject" and "megaproject operator" have the
same meanings as in section 122.17 of the Revised Code.

(SSS)(1)
"Diaper" means an absorbent garment worn by humans who are
incapable of, or have difficulty, controlling their bladder or bowel
movements.

(2)
"Children's diaper" means a diaper marketed to be worn by
children.

(3)
"Adult diaper" means a diaper other than a children's
diaper.

(TTT)
"Sales tax holiday" means three or more dates on which
sales of all eligible tangible personal property are exempt from the
taxes levied under sections 5739.02, 5739.021, 5739.023, 5739.026,
5741.02, 5741.021, 5741.022, and 5741.023 of the Revised Code.

(UUU)
"Eligible tangible personal property" means any item of
tangible personal property that meets both of the following
requirements:

(1)
The price of the item does not exceed five hundred dollars;

(2)
The item is not a watercraft or outboard motor required to be titled
pursuant to Chapter 1548. of the Revised Code, a motor vehicle, an
alcoholic beverage, tobacco, a vapor product as defined in section
5743.01 of the Revised Code, or an item that contains marijuana as
defined in section 3796.01 of the Revised Code.

(VVV)
"Alcoholic beverages" means beverages that are suitable for
human consumption and contain one-half of one per cent or more of
alcohol by volume.

(WWW)
"Tobacco" means cigarettes, cigars, chewing or pipe
tobacco, or any other item that contains tobacco.

(XXX)(1)
"Delivery network company" means a person that operates a
business platform, including a web site or mobile application, to
facilitate delivery network services.

(2)
"Delivery network courier" means an individual connected to
a consumer through a delivery network company and who provides
delivery network services to that consumer.

(3)
"Delivery network services" means both of the following
when performed as part of a single transaction:

(a)
Pickup of a local product by a delivery network courier from a local
merchant that is not under common ownership or control of the
delivery network company through which the transaction was initiated,
and which may include selection, collection, and purchase of the
local product;

(b)
Delivery by the delivery network courier of that local product to a
location designated by the consumer that is not more than
seventy-five miles from the local merchant's place of business where
the pickup described in division (XXX)(3)(a) of this section occurs.

(4)
"Local merchant" means a person engaged in selling local
products from a temporary or fixed place of business in this state,
including a kitchen, restaurant, grocery store, retail store, or
convenience store.

(5)
"Local product" means any tangible personal property,
including food, but excluding freight, mail, or a package to which
postage is affixed.

Section
2.
That
existing
section

5739.01
of the Revised Code
is

hereby
repealed.

Section
3.
The
amendment by this act of section 5739.01 of the Revised Code applies
on and after the first day of the first month that begins after the
effective date of this section.

Section
4.
Section
5739.01 of the Revised Code is presented in this act as a composite
of the section as amended by both H.B. 315 and S.B. 196 of the 135th
General Assembly. The General Assembly, applying the principle stated
in division (B) of section 1.52 of the Revised Code that amendments
are to be harmonized if reasonably capable of simultaneous operation,
finds that the composite is the resulting version of the section in
effect prior to the effective date of the section as presented in
this act.