OH HB120

Exempts firearm safety devices from Ohio sales and use tax, effective the first day of the first month after the bill takes effect

Defines "firearm safety device" as equipment designed to prevent unauthorized firearm access or discharge, including trigger locks, gun safes, gun cases, and lockboxes that require a key, combination, or biometric data to access

Excludes glass-faced cabinets or storage primarily designed for displaying firearms from the exemption

Requires firearm vendors to post conspicuous notices at points of sale stating Ohio has exempted firearm safety devices from sales and use tax

Requires vendors to provide written notice of the exemption to consumers upon retail sale or transfer of a firearm