OH SB222

Creates a three-day sales tax holiday each March for qualifying Energy Star products (appliances, water heaters, and heating/cooling equipment).

A sale qualifies for the exemption if the purchaser paid for the device during the three-day period, regardless of delivery date, and did not request a delay in shipment or delivery.

Excludes devices that are rented, purchased for business use, or purchased by persons who will install the device on behalf of the ultimate consumer.

Tax Commissioner must provide notice to vendors by December 1st of each year explaining the three-day exemption period for Energy Star products.

Amends Ohio Revised Code sections 5739.02, 5739.03, and 5739.05 to implement the exemption.