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OH SB359

Bill

Official Source

Status

Introduced

2/10/2026

Primary Sponsor

Timothy Schaffer

Click for details

Origin

Senate

136th General Assembly

AI Summary

  • Modifies tax enforcement authority for the Ohio Department of Taxation, municipal tax administrators, county treasurers, and the Board of Tax Appeals
  • Amends sales tax exemption provisions for automated car wash services
  • Creates new sections of Ohio Revised Code (5703.59, 5717.021, and 5739.125) establishing additional tax-related procedures
  • Updates over 20 existing code sections governing county tax collection, municipal income tax administration, vehicle registration, and various state tax programs

Legislative Description

Modify tax enforcement authority and sales tax exemption

Taxation

Last Action

Referred to committee: Ways and Means

2/11/2026

Committee Referrals

Ways and Means2/11/2026

Full Bill Text

No bill text available