OH SB98

Adds new sales tax exemption for tangible personal property used primarily to transport completed manufactured products from manufacturing facilities to retail destinations or general merchandise/grocery products within distribution facilities.

Exemption applies to qualifying businesses in transportation and warehousing or warehouse club sectors that operate trucks owned or leased to transport goods to destinations outside Ohio.

Defines "qualifying business," "truck," "completed product," "manufacturing facility," and "alternative fuel" with references to existing Ohio Revised Code sections.

Effective date is the first day of the first month beginning at least 30 days after the act's effective date.