SB359

Modifies tax enforcement authority and sales tax exemption in Ohio.

Ohio SB359 modifies tax enforcement authority by altering the procedures for filing appeals and the imposition of penalties and interest for late tax payments. It also modifies sales tax exemptions, including removing exemptions for automated car wash services and adding exemptions for certain medical supplies and equipment. The bill specifies new deadlines for estimated tax payments and introduces new rules for delinquent tax contracts. It affects taxpayers, municipal tax administrators, county treasurers, and the Board of Tax Appeals.