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Bill

Bill

HB 120

Exempt from sales and use tax sales of firearm safety devices

136th Legislature (2025-2026) Introduced by Sean Brennan and 11 co-sponsors

Ohio bill exempts firearm safety devices from sales tax to reduce purchase costs and increase adoption of locks, safes, and storage mechanisms.

Referred to committee
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WeVote Research Nonpartisan
Bill Summary · HB 120

Legislative bill overview

HB 120 would exempt firearm safety devices from Ohio's sales and use tax. The bill applies to devices such as gun safes, locks, storage cases, and other mechanisms designed to prevent unauthorized use or access to firearms. This exemption would reduce the purchase price of these safety devices for Ohio consumers.

Why is this important

Firearm safety devices can be expensive, with quality safes and locking mechanisms ranging from $100 to $1,000+. By removing the sales tax burden (currently 5.75% state rate plus local taxes), the bill aims to make safety equipment more affordable and potentially increase adoption rates. This addresses public health concerns around unintended access, particularly by children, while reducing a financial barrier to safety compliance.

Potential points of contention

  • Revenue impact: The state and local governments would lose sales tax revenue from these purchases, creating a fiscal cost that would need to be absorbed or offset elsewhere
  • Definition scope: The bill's effectiveness depends on how broadly "firearm safety devices" are defined—ambiguous language could lead to disputes over what qualifies for the exemption
  • Equity concerns: Tax exemptions primarily benefit those who can afford safety devices; critics may argue resources should instead subsidize purchases for lower-income gun owners to ensure equitable access
  • Political polarization: Firearm-related legislation remains highly contentious, with supporters viewing this as a reasonable safety measure and opponents potentially questioning whether tax incentives are appropriate gun policy

Compiled from official sources — confirm details with the bill’s official record.

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