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OH SB263
Bill
Status
2/15/2012
Primary Sponsor
Kevin Bacon
Click for details
AI Summary
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Amends section 5739.02 of the Revised Code to modify the sales tax exemption for telecommunications equipment used in direct marketing operations.
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Removes the requirement that direct marketing vendors must purchase telecommunications equipment themselves for the equipment to qualify for sales tax exemption.
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Expands exemption eligibility to include equipment such as telephones, computers, facsimile machines, and similar tangible personal property primarily used to accept orders for direct marketing retail sales, regardless of who purchases the equipment.
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Clarifies that the amendment codifies existing law prior to the changes made by this act.
Legislative Description
To remove the requirement that certain telecommunications equipment used in direct marketing must be purchased by a direct marketing vendor in order for the equipment to be exempt from the sales tax.
Sales tax exemption-telecommunications equipment used in direct marketing
Last Action
Passed 3rd Consideration House
2/15/2012