OH HB175

Adds a new exemption to Ohio's sales tax for tangible personal property used primarily to transport completed manufactured products from manufacturing facilities to retail destinations or to transport general merchandise within distribution facilities.

Defines "qualifying business" as a transportation and warehousing or warehouse club/supercenter enterprise that transports merchandise in trucks to destinations outside Ohio.

Includes trucks powered by alternative fuels and specifies that the exemption applies to property used for transporting products and powering/charging such transportation equipment.

Exemption applies to tangible personal property first stored, used, or consumed in Ohio beginning the first day of the first month at least 30 days after the bill's effective date.