OH HB603

Amends section 5739.01 of the Revised Code to add a new definition of "internet access service" effective January 1, 2015.

Defines "internet access service" as access to the internet the taxation of which is prohibited under the "Internet Tax Freedom Act" (47 U.S.C. 151 note) as it existed on July 1, 2014.

Excludes internet access services from the definition of "electronic information services" for transactions occurring on or after January 1, 2015.

Exempts the sale of internet access used in business from Ohio sales and use tax by removing it from taxable transactions.