H.B. No. 334 Summary

• Amends Ohio Revised Code section 5739.01 to exempt memberships to gyms or other recreational facilities operated by nonprofit organizations from sales and use taxation

• Modifies the definition of "Physical fitness facility service" and "Recreation and sports club service" to exclude services provided by organizations exempt from taxation under Internal Revenue Code section 501(c)(3)

• Applies beginning on the first day of the first July after the act takes effect