HB 186 Summary

• Exempts sales of firearm safety devices from Ohio's sales and use tax, including devices installed on firearms to prevent operation and gun safes, cases, lockboxes designed to prevent unauthorized access.

• Defines "firearm safety device" to exclude glass-faced cabinets or storage primarily designed for displaying firearms rather than securing them.

• Requires vendors selling firearms to post a conspicuous notice at all points of sale and provide written notice to consumers stating that Ohio has exempted firearm safety devices from sales and use tax.

• Applies to both state sales tax and any local sales taxes imposed by counties and transit authorities in Ohio.

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