SB 359

Ohio Senate bill in Session 2025-2026.

Status: in_committee. Latest action: February 10, 2026.

Modify tax enforcement authority and sales tax exemption.

Bill ID OH-2025-2026-SB-359
Session 2025-2026
Status in_committee
Committee S. WM
Senate in_committee 2026-02-10
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
Tim Schaffer
Official Source Back to Bills
Actions Timeline
Date Event Detail
2026-02-10 Introduced Bill introduced
2026-02-10 Status in_committee
2026-02-10 Latest Action Introduced
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