OH SB114

Amends Ohio Revised Code sections 5739.02 and 5739.03 to exempt disposable or washable diapers from state sales and use tax, including disposable training pants, underpads, or liners designed to be worn by individuals unable to control bladder or bowel movements.

Expands the definition of exempt diapers to cover both child and adult diapers, applying the same 5.75% sales tax rate to all other taxable goods.

Exemption applies to all diapers meeting the definition regardless of where purchased or who purchases them.

Changes to section 5739.03 add diapers to the list of items that do not require exemption certificates for claiming the tax exemption.

Effective date is the first day of the first month beginning at least 30 days after the bill becomes law.