H.B. No. 695 Summary

• Amends Ohio Revised Code sections 5739.02 and 5739.03 to exempt child and adult diapers from state sales and use tax.

• Exemption applies to disposable or washable diapers and training pants designed for children or adults who cannot control bladder or bowel movements.

• Exemption also includes disposable or washable underpads or liners designed to protect furniture or property from soiling due to human incontinence.

• Amendments apply on and after the first day of the first month beginning at least thirty days after the bill's effective date.