OH SB265

Adds new exemption to Ohio sales and use tax for qualifying firearms and ammunition as defined in the bill.

"Qualifying firearm" includes portable firearms (rifles, shotguns, pistols, revolvers) designed to be carried and operated by a single person, excluding firearms with barrels larger than fifty caliber (except shotguns larger than ten gauge).

"Ammunition" means ammunition designed for use in a qualifying firearm.

Exemption applies beginning the first day of the first month on or after the effective date of the amendment.

Bill justifies the tax exemption by comparing it to existing First Amendment exemption for newspapers, arguing Second Amendment-protected firearms and ammunition should receive similar tax treatment.