OH HB26

Amends section 5739.02 of the Revised Code to create a new sales tax exemption for investment metal bullion and investment coins.

Defines "investment metal bullion" as elementary precious metals (gold, silver, platinum, palladium) in smelted or refined form whose value depends on content rather than form, excluding fabricated metals processed for industrial, professional, or artistic uses.

Defines "investment coins" as numismatic coins or legal tender made of precious metals under U.S. or foreign law with fair market value greater than statutory or nominal value.

Applies to the first day of the first month after the effective date of the act.