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02/13/2024

House Bill 189

General Assembly Page

Lead Sponsors: Representative Al Cutrona

Status: 3rd Hearing in House Ways and Means Committee (October 3, 2023)

Description: The bill exempts nonshotgun firearms that are 50 caliber or smaller and shotguns that are 10 gauge or smaller from the sales and use tax, as is ammunition designed for any such firearm. The Legislative Service Commission estimates that county and transit authority sales tax revenue would decrease by between $5.9 million and $9.8 million per year due to the exemption.

The bill also creates an income tax and CAT credit for small arms manufacturers to encourage investment in Ohio.

CCAO Position: Opponent

Other Notes: The Ohio Mayors Alliance has provided opponent testimony.

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