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SB 359 OH
Introduced

Modify tax enforcement authority and sales tax exemption

OH · session 136 · Senate · bill

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Introduced Feb 10, 2026

Latest action (Feb 11, 2026) Referred to committee

Summary

To amend sections 323.121, 323.132, 323.31, 718.08, 718.27, 718.88, 718.89, 4503.06, 5703.42, 5703.52, 5703.60, 5703.70, 5717.01, 5717.011, 5717.02, 5721.011, 5726.21, 5739.02, 5745.04, 5747.09, 5747.15, 5747.43, and 5751.06 and to enact sections 5703.59, 5717.021, and 5739.125 of the Revised Code to modify the tax enforcement authority of the Department of Taxation, municipal tax administrators, county treasurers, and the Board of Tax Appeals and to modify a sales tax exemption for automated car wash services.

Sponsor (1)

Action history (2)
  1. Feb 10, 2026 Introduced · upper
  2. Feb 11, 2026 Referred to committee · upper
Subjects
Housing and Real PropertyLocal GovernmentState GovernmentState and Local GovernmentTaxation

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