S.B. No. 39 Summary

• Amends sections 5739.01 and 5739.02 of the Revised Code to exempt certain baby products from sales and use tax.

• Exempts sales of children's diapers, child restraint devices or booster seats for use in motor vehicles, baby carriers, strollers, cribs (including portable cribs), and baby monitors from the 5.75% state sales tax.

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

• Exemption applies to purchases made on and after the first day of the first month following the effective date of the legislation.

• Adds new exemption categories (divisions B(59) and B(60)) to the sales tax code while maintaining all existing exemptions.