HB 118 Summary

• Exempts certain baby products from Ohio sales and use tax, including children's diapers, child restraint devices or booster seats, baby carriers, strollers, cribs (including portable cribs), and baby monitors.

• Defines "baby monitor" as an audio or video system designed and marketed to allow monitoring a baby in a different room of the same building.

• Amends sections 5739.01 and 5739.02 of the Ohio Revised Code to add these exemptions to the state's sales tax provisions.

• Also expands the definition of "diaper" in clothing exemptions to explicitly include adult diapers and clarifies existing exemptions for feminine hygiene products and incontinence underpads.

• Becomes effective on the first day of the first month after the bill's effective date.