Ohio has enacted legislation that specifically exempts digital advertising services from Ohio sales and use tax. For purposes of the exemption, “digital advertising services” means providing access, via telecommunications equipment, to computer equipment that is used to enter, upload, download, review, manipulate, store, add, or delete data for the purpose of electronically displaying promotional advertisements to potential customers. The legislation also exempts certain business-related automatic data processing, computer services, and electronic information services if they are provided in conjunction with digital advertising services but are merely incidental or supplemental to the advertising service.(H.B. 466, Laws 2016, effective October 12, 2016)