Effective June 24, 2008, Ohio enacted a budget bill that exempts some items from state sales tax. Sales of machinery, equipment, and software to a “qualified direct selling entity” for use in a warehouse or distribution center used primarily in storing, transporting, or handling inventory that is held for sale to direct sellers and that is primarily distribution out of state. A qualified direct selling entity if defined as “an entity selling to direct sellers at the time the entity enters into a tax credit agreement with the tax credit authority pursuant to section 122.17 of the Revised Code, provided that the agreement was entered into on or after January 1, 2007.” This exemption will expire on June 24, 2013. (H.B. 562 laws 2008, effective June 24, 2008)