HB 466 Summary

• Amends Ohio Revised Code section 5739.01 to specifically exempt digital advertising services from sales and use tax

• Defines "digital advertising services" as providing access via telecommunications equipment to computer systems used to enter, upload, download, review, manipulate, store, add, or delete data for electronically displaying, delivering, placing, or transferring promotional advertisements

• Classifies digital advertising services as "personal and professional services" rather than taxable automatic data processing or computer services

• Exemption becomes effective on the first day of the first month that begins at least 30 days after the act's effective date

• Repeals the existing version of section 5739.01 and replaces it with the amended language