OH HB268

Adds a new exemption (division B(57)) to Ohio's sales and use tax for sales of investment metal bullion and investment coins.

Defines "investment metal bullion" as any bullion described in section 408(m)(3)(B) of the Internal Revenue Code, regardless of whether held by a trustee.

Defines "investment coin" as any coin composed primarily of gold, silver, platinum, or palladium.

Applies to sales made on or after the first day of the first month beginning after the effective date of the section.