HB 762 — Exempt certain vending machine food purchases from sales, use tax

As IntroducedReported by the House Ways and Means Committee 136th General Assembly Regular Session H.

Cosponsor:Cosponsors:

RepresentativeRepresentatives FischerFischer, Roemer, Click To amend section 5739.02 of the Revised Code to 1 exempt certain vending machine food purchases 2 from sales and use tax.

762 Page 2 As IntroducedReported by the House Ways and Means Committee when the sale is made, regardless of the time when the price is 20 paid or delivered.

762 Page 3 As IntroducedReported by the House Ways and Means Committee The taxpayer shall bear the burden, by a preponderance of the 51 evidence, that the transaction or series of transactions is not 52 a sham transaction.

762 Page 4 As IntroducedReported by the House Ways and Means Committee (b) Sales of services by construction contractors or 80 subcontractors to provide temporary traffic control or 81 structures, including labor used to comply with the Ohio manual 82 of uniform traffic control devices adopted pursuant to section 83 4511.09 of the Revised Code, whereby the state or any of its 84 political subdivisions, including the general public thereof, 85 receive the benefit of such services.

762 Page 5 As IntroducedReported by the House Ways and Means Committee records the meals as part compensation for services performed or 108 work done;

762 Page 6 As IntroducedReported by the House Ways and Means Committee (9)(a) Sales of services or tangible personal property, 138 other than motor vehicles, mobile homes, and manufactured homes, 139 by churches, organizations exempt from taxation under section 140 501(c)(3) of the Internal Revenue Code of 1986, or nonprofit 141 organizations operated exclusively for charitable purposes as 142 defined in division (B)(12) of this section, provided that the 143 number of days on which such tangible personal property or 144 services, other than items never subject to the tax, are sold 145 does not exceed six in any calendar year, except as otherwise 146 provided in division (B)(9)(b) of this section.

762 Page 7 As IntroducedReported by the House Ways and Means Committee (a) Sales or rentals of tangible personal property by 168 construction contractors or subcontractors to provide temporary 169 traffic control or temporary structures, including material and 170 equipment used to comply with the Ohio manual of uniform traffic 171 control devices adopted pursuant to section 4511.09 of the 172 Revised Code, whereby the United States takes title to, or 173 permanent or temporary possession of, such tangible personal 174 property for use by the United States including for use by the 175 general public thereof;

762 Page 8 As IntroducedReported by the House Ways and Means Committee carrying on propaganda or otherwise attempting to influence 198 legislation;

762 Page 9 As IntroducedReported by the House Ways and Means Committee public.

762 Page 10 As IntroducedReported by the House Ways and Means Committee personal property sold for incorporation into the construction 260 of a sports facility under section 307.696 of the Revised Code;

762 Page 11 As IntroducedReported by the House Ways and Means Committee under a construction contract with a port authority if the 291 contract is subject to section 4582.72 of the Revised Code but 292 approval from the appropriate board of county commissioners, as 293 required by that section, has not been obtained.

762 Page 12 As IntroducedReported by the House Ways and Means Committee and federal regulations adopted pursuant to the Food and 321 Nutrition Act of 2008.

762 Page 13 As IntroducedReported by the House Ways and Means Committee equipment are for use by a human being.

762 Page 14 As IntroducedReported by the House Ways and Means Committee operate on public highways, used in intraplant or interplant 380 transfers or shipment of eggs in the process of preparation for 381 sale, when the plant or plants within or between which such 382 transfers or shipments occur are operated by the same person.

762 Page 15 As IntroducedReported by the House Ways and Means Committee division (A) of section 5709.72 of the Revised Code, and sales 408 of tangible personal property that qualifies for exemption from 409 taxation under section 5709.72 of the Revised Code;

762 Page 16 As IntroducedReported by the House Ways and Means Committee personal property.

762 Page 17 As IntroducedReported by the House Ways and Means Committee the Revised Code, and "temporary storage" means the storage of 467 tangible personal property for a period of not more than sixty 468 days.

762 Page 18 As IntroducedReported by the House Ways and Means Committee of the following:

762 Page 19 As IntroducedReported by the House Ways and Means Committee reproductions of written or graphic matter;

762 Page 20 As IntroducedReported by the House Ways and Means Committee (k) To use or consume the thing transferred to fulfill a 556 contractual obligation incurred by a warrantor pursuant to a 557 warranty provided as a part of the price of the tangible 558 personal property sold or by a vendor of a warranty, maintenance 559 or service contract, or similar agreement the provision of which 560 is defined as a sale under division (B)(7) of section 5739.01 of 561 the Revised Code;

762 Page 21 As IntroducedReported by the House Ways and Means Committee directly used to expose and evaluate an underground reservoir 585 that may contain hydrocarbon resources, prepare the wellbore for 586 production, and lift and control all substances yielded by the 587 reservoir to the surface of the earth.

762 Page 22 As IntroducedReported by the House Ways and Means Committee in providing such services, including all material pumped 613 downhole;

762 Page 23 As IntroducedReported by the House Ways and Means Committee pipelines transporting hydrocarbon gas or liquids away from a 640 crude oil or natural gas production facility;

762 Page 24 As IntroducedReported by the House Ways and Means Committee As used in division (B)(42) of this section, "thing" 666 includes all transactions included in divisions (B)(3)(a), (b), 667 and (e) of section 5739.01 of the Revised Code.

762 Page 25 As IntroducedReported by the House Ways and Means Committee such aircraft, and sales of repair, remodeling, replacement, or 695 maintenance services in this state performed on aircraft or on 696 an aircraft's avionics, engine, or component materials or parts.

762 Page 26 As IntroducedReported by the House Ways and Means Committee to class AAA minor league affiliate of a major league 724 professional athletic team for a significant portion of the 725 team's home schedule, provided the following apply:

762 Page 27 As IntroducedReported by the House Ways and Means Committee (b) Automatically plays a selected digital audio work for 753 a single play upon receipt of a payment described in division 754 (B)(54)(a) of this section;

762 Page 28 As IntroducedReported by the House Ways and Means Committee or business;

762 Page 29 As IntroducedReported by the House Ways and Means Committee sold pursuant to a prescription, for the benefit of a medicaid 812 recipient with a diagnosis of incontinence, and by a medicaid 813 provider that maintains a valid provider agreement under section 814 5164.30 of the Revised Code with the department of medicaid, 815 provided that the medicaid program covers diapers or 816 incontinence underpads as an incontinence garment.

762 Page 30 As IntroducedReported by the House Ways and Means Committee (b) To clean or prepare inventory, at any stage of storage 842 or production, or equipment used in a manufacturing activity, 843 including chemicals, solvents, catalysts, soaps, and other items 844 that support or aid in the operation of property;

762 Page 31 As IntroducedReported by the House Ways and Means Committee the contrary is established.