OH SB113

Adds a new exemption to Ohio's sales tax for incontinence products sold to Medicaid recipients with an incontinence diagnosis when the Medicaid program covers the products as an incontinence garment.

Defines "incontinence products" to include washable or disposable diapers, pull-ups, underpads, or liners.

Requires that products be sold pursuant to a prescription for the benefit of a Medicaid recipient to qualify for the exemption.

Applies the exemption effective on the first day of the first month beginning after the bill's effective date.