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OH HB285

Bill

Status

Introduced

9/29/2009

Primary Sponsor

John Adams

Click for details

Origin

House of Representatives

128th General Assembly (2009-2010)

AI Summary

  • Establishes three-day tax-exempt periods during the first Friday, Saturday, and Sunday in August and December each year, beginning in 2010

  • Exempts sales of clothing and footwear priced up to $250, school supplies up to $150, personal computers up to $3,500, computer-related software and peripherals up to $3,500, and sporting equipment up to $250

  • Excludes jewelry, watches, handbags, wallets, and umbrellas from clothing exemption; excludes furniture and school instructional materials from school supplies exemption

  • Prohibits exemptions for leases, rentals, or items purchased for business use during the three-day periods

  • Requires the tax commissioner to adopt rules and issue informational bulletins to vendors explaining the exemption requirements before each exemption period

Legislative Description

To provide a three-day period in August and in December each year during which sales of clothing, footwear, school supplies, personal computers and computer-related items, and sporting equipment are exempt from sales and use taxes.

Sales tax holiday-clothing/school supplies/ computers/ sporting equipment

Last Action

To Ways & Means

9/29/2009

Full Bill Text

No bill text available