OH HB116

Exempts prescription eyeglasses, contact lenses, and other optical aids sold by licensed dispensers from Ohio sales and use tax, effective July 1, 2019.

Applies to vendors licensed under Chapter 4725 or 4731 of the Revised Code (optometrists and ophthalmologists) or otherwise authorized to dispense optical aids under laws of another state, country, or province.

Defines "optical aids" as eyeglasses, contact lenses, or other vision-correcting instruments prescribed by a licensed physician or optometrist.

Amends sections 5739.01 and 5739.02 of the Ohio Revised Code to add the optical aid exemption to the list of tax-exempt sales.

Creates a composite amendment reconciling prior conflicting amendments to the tax code from other recent legislation.