Authorize sales and use tax exemption for medical items, services

Summary

The bill would amend Ohio tax law to exempt from sales and use tax any medical products or services that are eligible for purchase with flexible spending account (FSA) or health savings account (HSA) proceeds. It affects consumers who use these pre‑tax accounts, as well as retailers and providers of qualifying medical goods and services. The change is intended to reduce out‑of‑pocket costs for eligible health expenses.

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