OH HB134

Establishes a three-day sales tax "holiday" each March (first Friday and following Saturday and Sunday) exempting qualifying Energy Star products from Ohio sales and use taxes.

Defines "qualifying energy star product" as devices carrying the Energy Star label that meet federal efficiency criteria and are categorized as appliances, water heaters, or heating/cooling equipment.

Excludes rented devices, those purchased for business use, and devices purchased by installers acting on behalf of consumers from the exemption.

Requires tax commissioner to provide vendors with notice of the exemption period by December 1 each year and amends section 5739.05 to include administrative provisions.

Repeals existing sections 5739.02 and 5739.05 and replaces them with amended versions incorporating the Energy Star holiday provisions.