OH HB471

Adds a new exemption to Ohio's sales and use tax for sales of qualifying firearms and ammunition designed for personal use.

Defines "qualifying firearm" as portable firearms (rifle, shotgun, pistol, revolver) carried and operated by a single person, excluding firearms with barrels larger than 50 caliber (except shotguns with barrels larger than 10 gauge).

Defines "ammunition" as ammunition designed for use in qualifying firearms.

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

States the exemption purpose parallels the existing First Amendment exemption for newspapers by applying Second Amendment protection to constitutionally protected firearms.