OHIO – As of October 1, 2023 Ohio’s Operating Budget, included several new exemptions related to children and childcare that become effective on October 1, 2023. This release is to provide additional guidance related to what is included in these examples
R.C. 5739.02(B)(60) exempts the purchase of children’s diapers from sales tax and includes new
definitions of both children’s and adult diapers. Under this section, a diaper is considered an absorbent garment worn by humans who are incapable of or have difficulty controlling their bladder or bowel movements. “Children’s diapers” are those marketed to be worn by children, while an “adult diaper” is one other than a children’s diaper.
Therapeutic and Preventive Creams and Wipes:
R.C. 5739.02(B)(61) exempts from sales tax “[s]ales of therapeutic or preventive creams and wipes
marketed primarily for use on the skin of children.” Note that this example only applies to either
topical therapeutic or preventative treatments, and they must be marketed primarily for children’s use for the exemption to apply. Standard “grooming and hygiene products,” such as soaps, cleaning
solutions, shampoo, suntan lotions, and sunscreens, would not apply, regardless of whether they would be considered an over-the-counter-drug.
Child Restraints and Booster Seats:
R.C. 5739.02(B)(62) exempts from sales tax “[s]ales of a child restraint device or booster seat that
meets the national highway safety administration standard for child restraint systems under 49 C.F.R.
571.213.” To qualify, the product must meet the federal safety standards specific to child restraint and booster seats.
R.C. 5739.02(B)(63) exempts from sales tax “[s]ales of cribs intended to provide sleeping
accommodations for children.” These products must also meet federal safety standards in 16 C.F.R.
1219 or 16 C.F.R. 1220 to qualify for the exemption.
R.C. 5739.02(B)(64) exempts from sales tax “[s]ales 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 for carriages and strollers under 16 C.F.R. 1220.” Once again, the stroller
must meet these federal safety standards to qualify for the exemption.