REPRESENTATIVES Willamowski, Metelsky, Grendell, Calvert, Callender, Seitz, Ogg, Jones, Allen, Redfern, Britton, Jerse, Lendrum, Barrett, Hollister, Schaffer

To amend section 5739.02 of the Revised Code to

1

exempt from the sales and use tax items used to

2

assist handicapped persons in operating motor

3

vehicles or to modify motor vehicles for the

4

transportation of devices that aid human

5

perambulation.

6

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:

Section 1. That section 5739.02 of the Revised Code be	7
amended to read as follows:	8

Sec. 5739.02.  For the purpose of providing revenue with	9
which to meet the needs of the state, for the use of the general	10
revenue fund of the state, for the purpose of securing a thorough	11
and efficient system of common schools throughout the state, for	12
the purpose of affording revenues, in addition to those from	13
general property taxes, permitted under constitutional	14
limitations, and from other sources, for the support of local	15
governmental functions, and for the purpose of reimbursing the	16
state for the expense of administering this chapter, an excise tax	17
is hereby levied on each retail sale made in this state.	18

(A) The tax shall be collected pursuant to the schedules in	19
section 5739.025 of the Revised Code.	20

The tax applies and is collectible when the sale is made,	21
regardless of the time when the price is paid or delivered.	22

In the case of a sale, the price of which consists in whole	23
or in part of rentals for the use of the thing transferred, the	24
tax, as regards such rentals, shall be measured by the	25
installments thereof.	26

In the case of a sale of a service defined under division	27
(MM) or (NN) of section 5739.01 of the Revised Code, the price of	28
which consists in whole or in part of a membership for the receipt	29
of the benefit of the service, the tax applicable to the sale	30
shall be measured by the installments thereof.	31

(B) The tax does not apply to the following:

32

(1) Sales to the state or any of its political subdivisions,	33
or to any other state or its political subdivisions if the laws of	34
that state exempt from taxation sales made to this state and its	35
political subdivisions;	36

(2) Sales of food for human consumption off the premises	37
where sold;	38

(3) Sales of food sold to students only in a cafeteria,	39
dormitory, fraternity, or sorority maintained in a private,	40
public, or parochial school, college, or university;	41

(4) Sales of newspapers, and of magazine subscriptions	42
shipped by second class mail, and sales or transfers of magazines	43
distributed as controlled circulation publications;	44

(5) The furnishing, preparing, or serving of meals without	45
charge by an employer to an employee provided the employer records	46
the meals as part compensation for services performed or work	47
done;	48

(6) Sales of motor fuel upon receipt, use, distribution, or	49
sale of which in this state a tax is imposed by the law of this	50
state, but this exemption shall not apply to the sale of motor	51
fuel on which a refund of the tax is allowable under section	52
5735.14 of the Revised Code; and the tax commissioner may deduct	53
the amount of tax levied by this section applicable to the price	54
of motor fuel when granting a refund of motor fuel tax pursuant to	55
section 5735.14 of the Revised Code and shall cause the amount	56
deducted to be paid into the general revenue fund of this state;	57

(7) Sales of natural gas by a natural gas company, of water	58
by a water-works company, or of steam by a heating company, if in	59
each case the thing sold is delivered to consumers through pipes	60
or conduits, and all sales of communications services by a	61
telephone or telegraph company, all terms as defined in section	62
5727.01 of the Revised Code;	63

(8) Casual sales by a person, or auctioneer employed	64
directly by the person to conduct such sales, except as to such	65
sales of motor vehicles, watercraft or outboard motors required to	66
be titled under section 1548.06 of the Revised Code, watercraft	67
documented with the United States coast guard, snowmobiles, and	68
all-purpose vehicles as defined in section 4519.01 of the Revised	69
Code;	70

(9) Sales of services or tangible personal property, other	71
than motor vehicles, mobile homes, and manufactured homes, by	72
churches, organizations exempt from taxation under section	73
501(c)(3) of the Internal Revenue Code of 1986, or nonprofit	74
organizations operated exclusively for charitable purposes as	75
defined in division (B)(12) of this section, provided that the	76
number of days on which such tangible personal property or	77
services, other than items never subject to the tax, are sold does	78
not exceed six in any calendar year. If the number of days on	79
which such sales are made exceeds six in any calendar year, the	80
church or organization shall be considered to be engaged in	81
business and all subsequent sales by it shall be subject to the	82
tax. In counting the number of days, all sales by groups within a	83
church or within an organization shall be considered to be sales	84
of that church or organization, except that sales made by separate	85
student clubs and other groups of students of a primary or	86
secondary school, and sales made by a parent-teacher association,	87
booster group, or similar organization that raises money to	88
support or fund curricular or extracurricular activities of a	89
primary or secondary school, shall not be considered to be sales	90
of such school, and sales by each such club, group, association,	91
or organization shall be counted separately for purposes of the	92
six-day limitation. This division does not apply to sales by a	93
noncommercial educational radio or television broadcasting	94
station.	95

(10) Sales not within the taxing power of this state under	96
the Constitution of the United States;	97

(11) The transportation of persons or property, unless the	98
transportation is by a private investigation and security service;	99

(12) Sales of tangible personal property or services to	100
churches, to organizations exempt from taxation under section	101
501(c)(3) of the Internal Revenue Code of 1986, and to any other	102
nonprofit organizations operated exclusively for charitable	103
purposes in this state, no part of the net income of which inures	104
to the benefit of any private shareholder or individual, and no	105
substantial part of the activities of which consists of carrying	106
on propaganda or otherwise attempting to influence legislation;	107
sales to offices administering one or more homes for the aged or	108
one or more hospital facilities exempt under section 140.08 of the	109
Revised Code; and sales to organizations described in division (D)	110
of section 5709.12 of the Revised Code.	111

"Charitable purposes" means the relief of poverty; the	112
improvement of health through the alleviation of illness, disease,	113
or injury; the operation of an organization exclusively for the	114
provision of professional, laundry, printing, and purchasing	115
services to hospitals or charitable institutions; the operation of	116
a home for the aged, as defined in section 5701.13 of the Revised	117
Code; the operation of a radio or television broadcasting station	118
that is licensed by the federal communications commission as a	119
noncommercial educational radio or television station; the	120
operation of a nonprofit animal adoption service or a county	121
humane society; the promotion of education by an institution of	122
learning that maintains a faculty of qualified instructors,	123
teaches regular continuous courses of study, and confers a	124
recognized diploma upon completion of a specific curriculum; the	125
operation of a parent-teacher association, booster group, or	126
similar organization primarily engaged in the promotion and	127
support of the curricular or extracurricular activities of a	128
primary or secondary school; the operation of a community or area	129
center in which presentations in music, dramatics, the arts, and	130
related fields are made in order to foster public interest and	131
education therein; the production of performances in music,	132
dramatics, and the arts; or the promotion of education by an	133
organization engaged in carrying on research in, or the	134
dissemination of, scientific and technological knowledge and	135
information primarily for the public.	136

Nothing in this division shall be deemed to exempt sales to	137
any organization for use in the operation or carrying on of a	138
trade or business, or sales to a home for the aged for use in the	139
operation of independent living facilities as defined in division	140
(A) of section 5709.12 of the Revised Code.	141

(13) Building and construction materials and services sold	142
to construction contractors for incorporation into a structure or	143
improvement to real property under a construction contract with	144
this state or a political subdivision thereof, or with the United	145
States government or any of its agencies; building and	146
construction materials and services sold to construction	147
contractors for incorporation into a structure or improvement to	148
real property that are accepted for ownership by this state or any	149
of its political subdivisions, or by the United States government	150
or any of its agencies at the time of completion of such	151
structures or improvements; building and construction materials	152
sold to construction contractors for incorporation into a	153
horticulture structure or livestock structure for a person engaged	154
in the business of horticulture or producing livestock; building	155
materials and services sold to a construction contractor for	156
incorporation into a house of public worship or religious	157
education, or a building used exclusively for charitable purposes	158
under a construction contract with an organization whose purpose	159
is as described in division (B)(12) of this section; building	160
materials and services sold to a construction contractor for	161
incorporation into a building under a construction contract with	162
an organization exempt from taxation under section 501(c)(3) of	163
the Internal Revenue Code of 1986 when the building is to be used	164
exclusively for the organization's exempt purposes; building and	165
construction materials sold for incorporation into the original	166
construction of a sports facility under section 307.696 of the	167
Revised Code; and building and construction materials and services	168
sold to a construction contractor for incorporation into real	169
property outside this state if such materials and services, when	170
sold to a construction contractor in the state in which the real	171
property is located for incorporation into real property in that	172
state, would be exempt from a tax on sales levied by that state;	173

(14) Sales of ships or vessels or rail rolling stock used or	174
to be used principally in interstate or foreign commerce, and	175
repairs, alterations, fuel, and lubricants for such ships or	176
vessels or rail rolling stock;	177

(15) Sales to persons engaged in any of the activities	178
mentioned in division (E)(2) or (9) of section 5739.01 of the	179
Revised Code, to persons engaged in making retail sales, or to	180
persons who purchase for sale from a manufacturer tangible	181
personal property that was produced by the manufacturer in	182
accordance with specific designs provided by the purchaser, of	183
packages, including material, labels, and parts for packages, and	184
of machinery, equipment, and material for use primarily in	185
packaging tangible personal property produced for sale, including	186
any machinery, equipment, and supplies used to make labels or	187
packages, to prepare packages or products for labeling, or to	188
label packages or products, by or on the order of the person doing	189
the packaging, or sold at retail. "Packages" includes bags,	190
baskets, cartons, crates, boxes, cans, bottles, bindings,	191
wrappings, and other similar devices and containers, and	192
"packaging" means placing therein.	193

(16) Sales of food to persons using food stamp coupons to	194
purchase the food. As used in division (B)(16) of this section,	195
"food" has the same meaning as in the "Food Stamp Act of 1977," 91	196
Stat. 958, 7 U.S.C. 2012, as amended, and federal regulations	197
adopted pursuant to that act.	198

(17) Sales to persons engaged in farming, agriculture,	199
horticulture, or floriculture, of tangible personal property for	200
use or consumption directly in the production by farming,	201
agriculture, horticulture, or floriculture of other tangible	202
personal property for use or consumption directly in the	203
production of tangible personal property for sale by farming,	204
agriculture, horticulture, or floriculture; or material and parts	205
for incorporation into any such tangible personal property for use	206
or consumption in production; and of tangible personal property	207
for such use or consumption in the conditioning or holding of	208
products produced by and for such use, consumption, or sale by	209
persons engaged in farming, agriculture, horticulture, or	210
floriculture, except where such property is incorporated into real	211
property;	212

(18) Sales of drugs dispensed by a licensed pharmacist upon	213
the order of a licensed health professional authorized to	214
prescribe drugs to a human being, as the term "licensed health	215
professional authorized to prescribe drugs" is defined in section	216
4729.01 of the Revised Code; insulin as recognized in the official	217
United States pharmacopoeia; urine and blood testing materials	218
when used by diabetics or persons with hypoglycemia to test for	219
glucose or acetone; hypodermic syringes and needles when used by	220
diabetics for insulin injections; epoetin alfa when purchased for	221
use in the treatment of persons with end-stage renal disease;	222
hospital beds when purchased for use by persons with medical	223
problems for medical purposes; and oxygen and oxygen-dispensing	224
equipment when purchased for use by persons with medical problems	225
for medical purposes;	226

(19)(a) Sales of artificial limbs or portion thereof, breast	227
prostheses, and other prosthetic devices for humans; braces or	228
other devices for supporting weakened or nonfunctioning parts of	229
the human body; wheelchairs; devices used to lift wheelchairs into	230
motor vehicles and parts and accessories to such devices; crutches	231
or other devices to aid human perambulation; and items of tangible	232
personal property used to supplement impaired functions of the	233
human body such as respiration, hearing, or elimination;	234

(b) Sales of wheelchairs, crutches, and other aids to human	235
perambulation; devices used to lift wheelchairs or other aids to	236
human perambulation into motor vehicles and parts and accessories	237
to such devices; items incorporated into or used in conjunction	238
with motor vehicles for the purpose of transporting aids to human	239
perambulation; and items designed to assist handicapped persons,	240
as defined in section 4503.44 of the Revised Code, in operating	241
motor vehicles. No	242

(c) No exemption under this division shall be allowed for	243
nonprescription drugs, medicines, or remedies; items or devices	244
used to supplement vision; items or devices whose function is	245
solely or primarily cosmetic; or physical fitness equipment. This	246
division does not apply to sales to a physician or medical	247
facility for use in the treatment of a patient.	248

(20) Sales of emergency and fire protection vehicles and	249
equipment to nonprofit organizations for use solely in providing	250
fire protection and emergency services, including trauma care and	251
emergency medical services, for political subdivisions of the	252
state;	253

(21) Sales of tangible personal property manufactured in	254
this state, if sold by the manufacturer in this state to a	255
retailer for use in the retail business of the retailer outside of	256
this state and if possession is taken from the manufacturer by the	257
purchaser within this state for the sole purpose of immediately	258
removing the same from this state in a vehicle owned by the	259
purchaser;	260

(22) Sales of services provided by the state or any of its	261
political subdivisions, agencies, instrumentalities, institutions,	262
or authorities, or by governmental entities of the state or any of	263
its political subdivisions, agencies, instrumentalities,	264
institutions, or authorities;	265

(23) Sales of motor vehicles to nonresidents of this state	266
upon the presentation of an affidavit executed in this state by	267
the nonresident purchaser affirming that the purchaser is a	268
nonresident of this state, that possession of the motor vehicle is	269
taken in this state for the sole purpose of immediately removing	270
it from this state, that the motor vehicle will be permanently	271
titled and registered in another state, and that the motor vehicle	272
will not be used in this state;	273

(24) Sales to persons engaged in the preparation of eggs for	274
sale of tangible personal property used or consumed directly in	275
such preparation, including such tangible personal property used	276
for cleaning, sanitizing, preserving, grading, sorting, and	277
classifying by size; packages, including material and parts for	278
packages, and machinery, equipment, and material for use in	279
packaging eggs for sale; and handling and transportation equipment	280
and parts therefor, except motor vehicles licensed to operate on	281
public highways, used in intraplant or interplant transfers or	282
shipment of eggs in the process of preparation for sale, when the	283
plant or plants within or between which such transfers or	284
shipments occur are operated by the same person. "Packages"	285
includes containers, cases, baskets, flats, fillers, filler flats,	286
cartons, closure materials, labels, and labeling materials, and	287
"packaging" means placing therein.	288

(25)(a) Sales of water to a consumer for residential use,	289
except the sale of bottled water, distilled water, mineral water,	290
carbonated water, or ice;	291

(b) Sales of water by a nonprofit corporation engaged	292
exclusively in the treatment, distribution, and sale of water to	293
consumers, if such water is delivered to consumers through pipes	294
or tubing.	295

(26) Fees charged for inspection or reinspection of motor	296
vehicles under section 3704.14 of the Revised Code;	297

(27) Sales to persons licensed to conduct a food service	298
operation pursuant to section 3717.43 of the Revised Code, of	299
tangible personal property primarily used directly for the	300
following:	301

(a) To prepare food for human consumption for sale;

302

(b) To preserve food that has been or will be prepared for	303
human consumption for sale by the food service operator, not	304
including tangible personal property used to display food for	305
selection by the consumer;	306

(c) To clean tangible personal property used to prepare or	307
serve food for human consumption for sale.	308

(28) Sales of animals by nonprofit animal adoption services	309
or county humane societies;	310

(29) Sales of services to a corporation described in	311
division (A) of section 5709.72 of the Revised Code, and sales of	312
tangible personal property that qualifies for exemption from	313
taxation under section 5709.72 of the Revised Code;	314

(30) Sales and installation of agricultural land tile, as	315
defined in division (B)(5)(a) of section 5739.01 of the Revised	316
Code;	317

(31) Sales and erection or installation of portable grain	318
bins, as defined in division (B)(5)(b) of section 5739.01 of the	319
Revised Code;	320

(32) The sale, lease, repair, and maintenance of, parts for,	321
or items attached to or incorporated in, motor vehicles that are	322
primarily used for transporting tangible personal property by a	323
person engaged in highway transportation for hire;	324

(33) Sales to the state headquarters of any veterans'	325
organization in Ohio that is either incorporated and issued a	326
charter by the congress of the United States or is recognized by	327
the United States veterans administration, for use by the	328
headquarters;	329

(34) Sales to a telecommunications service vendor of	330
tangible personal property and services used directly and	331
primarily in transmitting, receiving, switching, or recording any	332
interactive, two-way electromagnetic communications, including	333
voice, image, data, and information, through the use of any	334
medium, including, but not limited to, poles, wires, cables,	335
switching equipment, computers, and record storage devices and	336
media, and component parts for the tangible personal property.	337
The exemption provided in division (B)(34) of this section shall	338
be in lieu of all other exceptions under division (E)(2) of	339
section 5739.01 of the Revised Code to which a telecommunications	340
service vendor may otherwise be entitled based upon the use of the	341
thing purchased in providing the telecommunications service.	342

(35) Sales of investment metal bullion and investment coins.	343
"Investment metal bullion" means any elementary precious metal	344
that has been put through a process of smelting or refining,	345
including, but not limited to, gold, silver, platinum, and	346
palladium, and which is in such state or condition that its value	347
depends upon its content and not upon its form. "Investment metal	348
bullion" does not include fabricated precious metal that has been	349
processed or manufactured for one or more specific and customary	350
industrial, professional, or artistic uses. "Investment coins"	351
means numismatic coins or other forms of money and legal tender	352
manufactured of gold, silver, platinum, palladium, or other metal	353
under the laws of the United States or any foreign nation with a	354
fair market value greater than any statutory or nominal value of	355
such coins.	356

(36)(a) Sales where the purpose of the consumer is to use or	357
consume the things transferred in making retail sales and	358
consisting of newspaper inserts, catalogues, coupons, flyers, gift	359
certificates, or other advertising material that prices and	360
describes tangible personal property offered for retail sale.	361

(b) Sales to direct marketing vendors of preliminary	362
materials such as photographs, artwork, and typesetting that will	363
be used in printing advertising material; of printed matter that	364
offers free merchandise or chances to win sweepstake prizes and	365
that is mailed to potential customers with advertising material	366
described in division (B)(36)(a) of this section; and of equipment	367
such as telephones, computers, facsimile machines, and similar	368
tangible personal property primarily used to accept orders for	369
direct marketing retail sales.	370

(c) Sales of automatic food vending machines that preserve	371
food with a shelf life of forty-five days or less by refrigeration	372
and dispense it to the consumer.	373

For purposes of division (B)(36) of this section, "direct	374
marketing" means the method of selling where consumers order	375
tangible personal property by United States mail, delivery	376
service, or telecommunication and the vendor delivers or ships the	377
tangible personal property sold to the consumer from a warehouse,	378
catalogue distribution center, or similar fulfillment facility by	379
means of the United States mail, delivery service, or common	380
carrier.	381

(37) Sales to a person engaged in the business of	382
horticulture or producing livestock of materials to be	383
incorporated into a horticulture structure or livestock structure;	384

(38) The sale of a motor vehicle that is used exclusively	385
for a vanpool ridesharing arrangement to persons participating in	386
the vanpool ridesharing arrangement when the vendor is selling the	387
vehicle pursuant to a contract between the vendor and the	388
department of transportation;	389

(39) Sales of personal computers, computer monitors,	390
computer keyboards, modems, and other peripheral computer	391
equipment to an individual who is licensed or certified to teach	392
in an elementary or a secondary school in this state for use by	393
that individual in preparation for teaching elementary or	394
secondary school students;	395

(40) Sales to a professional racing team of any of the	396
following:	397

(a) Motor racing vehicles;

398

(b) Repair services for motor racing vehicles;

399

(c) Items of property that are attached to or incorporated	400
in motor racing vehicles, including engines, chassis, and all	401
other components of the vehicles, and all spare, replacement, and	402
rebuilt parts or components of the vehicles; except not including	403
tires, consumable fluids, paint, and accessories consisting of	404
instrumentation sensors and related items added to the vehicle to	405
collect and transmit data by means of telemetry and other forms of	406
communication.	407

(41) Sales of used manufactured homes and used mobile homes,	408
as defined in section 5739.0210 of the Revised Code, made on or	409
after January 1, 2000;	410

(42) Sales of tangible personal property and services to a	411
provider of electricity used or consumed directly and primarily in	412
generating, transmitting, or distributing electricity for use by	413
others, including property that is or is to be incorporated into	414
and will become a part of the consumer's production, transmission,	415
or distribution system and that retains its classification as	416
tangible personal property after incorporation; fuel or power used	417
in the production, transmission, or distribution of electricity;	418
and tangible personal property and services used in the repair and	419
maintenance of the production, transmission, or distribution	420
system, including only those motor vehicles as are specially	421
designed and equipped for such use. The exemption provided in	422
this division shall be in lieu of all other exceptions in division	423
(E)(2) of section 5739.01 of the Revised Code to which a provider	424
of electricity may otherwise be entitled based on the use of the	425
tangible personal property or service purchased in generating,	426
transmitting, or distributing electricity.	427

For the purpose of the proper administration of this chapter,	428
and to prevent the evasion of the tax, it is presumed that all	429
sales made in this state are subject to the tax until the contrary	430
is established.	431

As used in this section, except in division (B)(16) of this	432
section, "food" includes cereals and cereal products, milk and	433
milk products including ice cream, meat and meat products, fish	434
and fish products, eggs and egg products, vegetables and vegetable	435
products, fruits, fruit products, and pure fruit juices,	436
condiments, sugar and sugar products, coffee and coffee	437
substitutes, tea, and cocoa and cocoa products. It does not	438
include: spirituous or malt liquors; soft drinks; sodas and	439
beverages that are ordinarily dispensed at bars and soda fountains	440
or in connection therewith, other than coffee, tea, and cocoa;	441
root beer and root beer extracts; malt and malt extracts; mineral	442
oils, cod liver oils, and halibut liver oil; medicines, including	443
tonics, vitamin preparations, and other products sold primarily	444
for their medicinal properties; and water, including mineral,	445
bottled, and carbonated waters, and ice.	446

(C) The levy of an excise tax on transactions by which	447
lodging by a hotel is or is to be furnished to transient guests	448
pursuant to this section and division (B) of section 5739.01 of	449
the Revised Code does not prevent any of the following:	450

(1) A municipal corporation or township from levying an	451
excise tax for any lawful purpose not to exceed three per cent on	452
transactions by which lodging by a hotel is or is to be furnished	453
to transient guests in addition to the tax levied by this section.	454
If a municipal corporation or township repeals a tax imposed under	455
division (C)(1) of this section and a county in which the	456
municipal corporation or township has territory has a tax imposed	457
under division (C) of section 5739.024 of the Revised Code in	458
effect, the municipal corporation or township may not reimpose its	459
tax as long as that county tax remains in effect. A municipal	460
corporation or township in which a tax is levied under division	461
(B)(2) of section 351.021 of the Revised Code may not increase the	462
rate of its tax levied under division (C)(1) of this section to	463
any rate that would cause the total taxes levied under both of	464
those divisions to exceed three per cent on any lodging	465
transaction within the municipal corporation or township.	466

(2) A municipal corporation or a township from levying an	467
additional excise tax not to exceed three per cent on such	468
transactions pursuant to division (B) of section 5739.024 of the	469
Revised Code. Such tax is in addition to any tax imposed under	470
division (C)(1) of this section.	471

(3) A county from levying an excise tax pursuant to division	472
(A) of section 5739.024 of the Revised Code.	473

(4) A county from levying an excise tax not to exceed three	474
per cent of such transactions pursuant to division (C) of section	475
5739.024 of the Revised Code. Such a tax is in addition to any	476
tax imposed under division (C)(3) of this section.	477

(5) A convention facilities authority, as defined in	478
division (A) of section 351.01 of the Revised Code, from levying	479
the excise taxes provided for in division (B) of section 351.021	480
of the Revised Code.	481

(6) A county from levying an excise tax not to exceed one	482
and one-half per cent of such transactions pursuant to division	483
(D) of section 5739.024 of the Revised Code. Such tax is in	484
addition to any tax imposed under division (C)(3) or (4) of this	485
section.	486

(7) A county from levying an excise tax not to exceed one	487
and one-half per cent of such transactions pursuant to division	488
(E) of section 5739.024 of the Revised Code. Such a tax is in	489
addition to any tax imposed under division (C)(3), (4), or (6) of	490
this section.	491

(D) The levy of this tax on retail sales of recreation and	492
sports club service shall not prevent a municipal corporation from	493
levying any tax on recreation and sports club dues or on any	494
income generated by recreation and sports club dues.	495

Section 2. That existing section 5739.02 of the Revised Code	496
is hereby repealed.	497

Section 3.  Section 5739.02 of the Revised Code is presented	498
in this act as a composite of the section as amended by Am. Sub.	499
H.B. 138, H.B. 612, and Am. Sub. H.B. 640 all of the 123rd General	500
Assembly. This is in recognition of the principle stated in	501
division (B) of section 1.52 of the Revised Code that such	502
amendments are to be harmonized where not substantively	503
irreconcilable and constitutes a legislative finding that such is	504
the resulting version in effect prior to the effective date of	505
this act.	506