To amend sections 5739.01, 5739.02, 5739.03, and 5739.17 of the Revised Code to exempt from sales and use tax sales of firearm safety devices.
HB 120 would amend Ohio’s sales and use tax statutes to create a new exemption for sales of “firearm safety devices.” The bill defines those devices broadly to include items designed to prevent unauthorized access to or operation/discharge of a firearm, such as trigger locks or similar disabling devices, gun safes, gun cases, lockboxes, and comparable storage devices that require a key, combination, biometric data, or similar means to open. It expressly excludes display cabinets or other storage primarily intended for showing firearms.
The bill also makes conforming changes to the state’s sales tax code so that firearm safety devices are added to the list of exempt retail sales in section 5739.02, and it updates related provisions in sections 5739.01, 5739.03, and 5739.17. In addition to the tax exemption itself, the bill requires vendors to post a notice at points of sale where firearms are sold stating that Ohio exempts firearm safety devices from state and local sales and use tax, and to provide a written notice to consumers upon the retail sale or transfer of a firearm. The exemption would take effect on the first day of the first month beginning after the act’s effective date.
In practical terms, the bill would reduce the sales tax burden on consumers purchasing qualifying firearm safety products and would apply to both state and local sales and use taxes. It would affect retailers selling firearms and related safety products, as well as purchasers seeking to secure firearms in the home or elsewhere. Because the bill amends the tax code directly, it would also require the tax commissioner and vendors to administer the new exemption alongside existing sales tax exemptions.
The general sentiment reflected by the bill’s sponsorship and cosponsorship is supportive of encouraging safer firearm storage and access prevention. The bill was introduced with multiple cosponsors and was referred to the House Ways and Means Committee, but no committee transcript or vote record is available in the provided materials, so there is no documented floor or committee debate to indicate broader legislative sentiment.
The main point of contention likely centers on policy rather than drafting: whether a tax exemption is an effective way to promote firearm safety, and whether the state should extend tax preferences to gun-related purchases at all. Supporters would likely frame the measure as a public-safety incentive that lowers the cost of locks, safes, and similar devices, while critics may question the fiscal impact, the breadth of the definition, or the appropriateness of using the tax code to influence firearm ownership and storage behavior.
HB 120 would amend Ohio Revised Code sections 5739.01, 5739.02, 5739.03, and 5739.17 to add firearm safety devices to the list of sales and use tax exemptions. This would remove state and local sales tax from qualifying gun safes, locks, lockboxes, and similar anti-access devices, while also requiring vendors to provide notice at firearm sales locations and to consumers at the time of firearm transfer. The bill would therefore change both tax liability and retailer compliance obligations under Ohio’s sales tax framework.
The bill appears generally favorable in tone, with bipartisan-style cosponsorship suggesting support for the underlying public-safety goal of encouraging secure firearm storage. However, the available record contains no committee testimony, vote tally, or amendment history, so there is no direct evidence of opposition or negotiated compromise in the provided materials. The absence of recorded debate limits the ability to assess the full range of legislative sentiment.
The likely contention is whether exempting firearm safety devices from sales tax is an appropriate and effective policy tool. Supporters are likely to argue that reducing the cost of safes, locks, and similar devices promotes responsible gun ownership and may help prevent unauthorized access, theft, and accidental injury. Opponents may argue that the exemption creates a tax preference for firearm-related goods, reduces revenue, and may not meaningfully change consumer behavior. The bill’s notice requirement could also draw attention as an added compliance obligation for firearm retailers.