OH SB307

Exempts sales of protective equipment from Ohio sales and use taxes under Chapters 5739 and 5741 of the Revised Code, effective from the first day of the first month after enactment through December 31, 2020

Defines protective equipment as items for human wear designed to protect the wearer against injury or disease, or to protect other persons or property, but not suitable for general use

Eliminates the requirement for consumers to provide exemption certificates and vendors to obtain them for protective equipment purchases during the exemption period

Authorizes the Tax Commissioner to take necessary administrative actions, including distributing notices to vendors explaining the exemption

Declares the act an emergency measure effective immediately to reduce economic costs of personal protective equipment needed during the COVID-19 disease outbreak