OH HB595

Amends section 5739.01 of the Revised Code to exempt memberships to gyms or recreational facilities operated by nonprofit 501(c)(3) organizations from Ohio sales tax.

Adds exceptions to the definitions of "physical fitness facility service" and "recreation and sports club service" to exclude services provided by 501(c)(3) organizations exempt from federal income taxation.

The exemption applies only to nonprofits described under Internal Revenue Code section 501(c)(3) and exempt from federal income tax under section 501(a).

Effective date: July 1, 2023.