OH SB224

Amends sections 5739.01 and 5739.02 of the Ohio Revised Code to add a sales tax exemption for prescription optical aids and components prescribed by state-licensed physicians or optometrists.

Defines "optical aid" by reference to section 4725.40 of the Revised Code and applies the exemption to vendors licensed under Chapters 4725 (optometrists) or 4731 (physicians) of the Revised Code.

The exemption applies to optical aids or components that are received by the vendor from others and sold to consumers, similar to existing exemptions for other prescription medical devices and equipment.

Effective date is the first day of the first month beginning on or after the bill's effective date, applying to sales or storage, use, or other consumption of tangible personal property occurring on or after that date.