Ohio House Bill 161: Extend sales, use and local lodging taxes to short-term rentals

Ohio · 2025-2026 Regular Session

What it does

To amend sections 351.01, 351.021, 353.06, 5739.01, 5739.08, 5739.09, 5739.091, and 5741.01 of the Revised Code to extend sales and use taxes and local lodging taxes to short-term rentals and to require collection of those taxes by short-term rental platforms.

Latest action

Referred to committee: Development (2025-03-19)

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