Ohio Adds Exemptions for Child and Baby Products Effective October 1, 2023

On July 4th, Ohio signed a new budget bill that includes several changes to the state’s sales tax exemptions set to take effect from October 1, 2023. The amendments are aimed at providing tax relief for families with young children.

The budget bill introduces new sales tax exemptions on various children’s products, including:

• Sales of children’s diapers
• Sales of therapeutic or preventative creams and wipes marketed primarily for use on the skin of children.
• Sales of a child restraint device or booster seat that meets the national highway traffic safety administration standard for child restraint systems
• Sales of cribs intended to provide sleeping accommodations for children that comply with the United States consumer product safety commission’s safety standards
• Sales of strollers meant for transporting children from infancy to about thirty-six months of age that meet the United States consumer product safety commission safety standard (H.B. 33, Laws 2023, effective July 4, 2023. Sec. 5739.02(B)(60),(61), (62),(63) and (64))