The final version of the state budget bill, House Bill 96, contains revisions to the manufacturers’ sales and use tax exemptions. The OMA supports the continuity of this important exemption intended to prevent business inputs from tax liability.

HB 96 proposes to begin imposing sales tax on newspaper advertisements and related print publications. Those exemptions began at the same time as the Ohio sales tax, many decades ago. Unless Governor DeWine exercises a line-item veto on the provision, Ohio will be one of the few states with such taxes. Some question if the move to tax newspapers is retribution for criticism by the press. 6/25/2025