H.B. 649 Summary

• Adds a new exemption to Ohio's sales tax (section 5739.02 of the Revised Code) for nonpackaged sales of firewood, kerosene, liquid petroleum gas (propane and butane), and number two fuel oil when purchased for heating purposes.

• The exemption applies to bulk sales of heating fuels, meaning the products must be sold in nonpackaged form rather than in pre-packaged containers.

• The amendment takes effect on the first day of the first month beginning after the bill becomes law.

• Declares the measure an emergency to ensure Ohio residents and businesses avoid sales tax on heating fuel purchases during the upcoming winter season, making the law effective immediately upon passage.