Exempts service animals from sales and use tax in Ohio.

Ohio HB816 exempts service animals from sales and use tax. The bill amends the Revised Code to exclude sales of service animals from the tax. Service animals are defined under CFR 35.104, and miniature horses meeting CFR 35.136(i) standards are also exempt. The amendment applies to sales occurring after the bill's effective date.

Exempts service animals from sales and use tax in Ohio.

Ohio HB816 exempts service animals from sales and use tax. The bill amends the Revised Code to exclude sales of service animals from the tax. Service animals are defined under CFR 35.104, and miniature horses meeting CFR 35.136(i) standards are also exempt. The amendment applies to sales occurring after the bill's effective date.