SENATORS Blessing, Mead, Amstutz, DiDonato, McLin, Spada, Jordan

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 accessing or

3

operating motor vehicles or to modify motor

4

vehicles for the transportation of wheelchairs.

5

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

Section 1. That section 5739.02 of the Revised Code be	6
amended to read as follows:	7

Sec. 5739.02.  For the purpose of providing revenue with	8
which to meet the needs of the state, for the use of the general	9
revenue fund of the state, for the purpose of securing a thorough	10
and efficient system of common schools throughout the state, for	11
the purpose of affording revenues, in addition to those from	12
general property taxes, permitted under constitutional	13
limitations, and from other sources, for the support of local	14
governmental functions, and for the purpose of reimbursing the	15
state for the expense of administering this chapter, an excise tax	16
is hereby levied on each retail sale made in this state.	17

(A) The tax shall be collected pursuant to the schedules in	18
section 5739.025 of the Revised Code.	19

The tax applies and is collectible when the sale is made,	20
regardless of the time when the price is paid or delivered.	21

In the case of a sale, the price of which consists in whole	22
or in part of rentals for the use of the thing transferred, the	23
tax, as regards such rentals, shall be measured by the	24
installments thereof.	25

In the case of a sale of a service defined under division	26
(MM) or (NN) of section 5739.01 of the Revised Code, the price of	27
which consists in whole or in part of a membership for the receipt	28
of the benefit of the service, the tax applicable to the sale	29
shall be measured by the installments thereof.	30

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

31

(1) Sales to the state or any of its political subdivisions,	32
or to any other state or its political subdivisions if the laws of	33
that state exempt from taxation sales made to this state and its	34
political subdivisions;	35

(2) Sales of food for human consumption off the premises	36
where sold;	37

(3) Sales of food sold to students only in a cafeteria,	38
dormitory, fraternity, or sorority maintained in a private,	39
public, or parochial school, college, or university;	40

(4) Sales of newspapers, and of magazine subscriptions	41
shipped by second class mail, and sales or transfers of magazines	42
distributed as controlled circulation publications;	43

(5) The furnishing, preparing, or serving of meals without	44
charge by an employer to an employee provided the employer records	45
the meals as part compensation for services performed or work	46
done;	47

(6) Sales of motor fuel upon receipt, use, distribution, or	48
sale of which in this state a tax is imposed by the law of this	49
state, but this exemption shall not apply to the sale of motor	50
fuel on which a refund of the tax is allowable under section	51
5735.14 of the Revised Code; and the tax commissioner may deduct	52
the amount of tax levied by this section applicable to the price	53
of motor fuel when granting a refund of motor fuel tax pursuant to	54
section 5735.14 of the Revised Code and shall cause the amount	55
deducted to be paid into the general revenue fund of this state;	56

(7) Sales of natural gas by a natural gas company, of water	57
by a water-works company, or of steam by a heating company, if in	58
each case the thing sold is delivered to consumers through pipes	59
or conduits, and all sales of communications services by a	60
telephone or telegraph company, all terms as defined in section	61
5727.01 of the Revised Code;	62

(8) Casual sales by a person, or auctioneer employed	63
directly by the person to conduct such sales, except as to such	64
sales of motor vehicles, watercraft or outboard motors required to	65
be titled under section 1548.06 of the Revised Code, watercraft	66
documented with the United States coast guard, snowmobiles, and	67
all-purpose vehicles as defined in section 4519.01 of the Revised	68
Code;	69

(9) Sales of services or tangible personal property, other	70
than motor vehicles, mobile homes, and manufactured homes, by	71
churches, organizations exempt from taxation under section	72
501(c)(3) of the Internal Revenue Code of 1986, or nonprofit	73
organizations operated exclusively for charitable purposes as	74
defined in division (B)(12) of this section, provided that the	75
number of days on which such tangible personal property or	76
services, other than items never subject to the tax, are sold does	77
not exceed six in any calendar year. If the number of days on	78
which such sales are made exceeds six in any calendar year, the	79
church or organization shall be considered to be engaged in	80
business and all subsequent sales by it shall be subject to the	81
tax. In counting the number of days, all sales by groups within a	82
church or within an organization shall be considered to be sales	83
of that church or organization, except that sales made by separate	84
student clubs and other groups of students of a primary or	85
secondary school, and sales made by a parent-teacher association,	86
booster group, or similar organization that raises money to	87
support or fund curricular or extracurricular activities of a	88
primary or secondary school, shall not be considered to be sales	89
of such school, and sales by each such club, group, association,	90
or organization shall be counted separately for purposes of the	91
six-day limitation. This division does not apply to sales by a	92
noncommercial educational radio or television broadcasting	93
station.	94

(10) Sales not within the taxing power of this state under	95
the Constitution of the United States;	96

(11) The transportation of persons or property, unless the	97
transportation is by a private investigation and security service;	98

(12) Sales of tangible personal property or services to	99
churches, to organizations exempt from taxation under section	100
501(c)(3) of the Internal Revenue Code of 1986, and to any other	101
nonprofit organizations operated exclusively for charitable	102
purposes in this state, no part of the net income of which inures	103
to the benefit of any private shareholder or individual, and no	104
substantial part of the activities of which consists of carrying	105
on propaganda or otherwise attempting to influence legislation;	106
sales to offices administering one or more homes for the aged or	107
one or more hospital facilities exempt under section 140.08 of the	108
Revised Code; and sales to organizations described in division (D)	109
of section 5709.12 of the Revised Code.	110

"Charitable purposes" means the relief of poverty; the	111
improvement of health through the alleviation of illness, disease,	112
or injury; the operation of an organization exclusively for the	113
provision of professional, laundry, printing, and purchasing	114
services to hospitals or charitable institutions; the operation of	115
a home for the aged, as defined in section 5701.13 of the Revised	116
Code; the operation of a radio or television broadcasting station	117
that is licensed by the federal communications commission as a	118
noncommercial educational radio or television station; the	119
operation of a nonprofit animal adoption service or a county	120
humane society; the promotion of education by an institution of	121
learning that maintains a faculty of qualified instructors,	122
teaches regular continuous courses of study, and confers a	123
recognized diploma upon completion of a specific curriculum; the	124
operation of a parent-teacher association, booster group, or	125
similar organization primarily engaged in the promotion and	126
support of the curricular or extracurricular activities of a	127
primary or secondary school; the operation of a community or area	128
center in which presentations in music, dramatics, the arts, and	129
related fields are made in order to foster public interest and	130
education therein; the production of performances in music,	131
dramatics, and the arts; or the promotion of education by an	132
organization engaged in carrying on research in, or the	133
dissemination of, scientific and technological knowledge and	134
information primarily for the public.	135

Nothing in this division shall be deemed to exempt sales to	136
any organization for use in the operation or carrying on of a	137
trade or business, or sales to a home for the aged for use in the	138
operation of independent living facilities as defined in division	139
(A) of section 5709.12 of the Revised Code.	140

(13) Building and construction materials and services sold	141
to construction contractors for incorporation into a structure or	142
improvement to real property under a construction contract with	143
this state or a political subdivision thereof, or with the United	144
States government or any of its agencies; building and	145
construction materials and services sold to construction	146
contractors for incorporation into a structure or improvement to	147
real property that are accepted for ownership by this state or any	148
of its political subdivisions, or by the United States government	149
or any of its agencies at the time of completion of such	150
structures or improvements; building and construction materials	151
sold to construction contractors for incorporation into a	152
horticulture structure or livestock structure for a person engaged	153
in the business of horticulture or producing livestock; building	154
materials and services sold to a construction contractor for	155
incorporation into a house of public worship or religious	156
education, or a building used exclusively for charitable purposes	157
under a construction contract with an organization whose purpose	158
is as described in division (B)(12) of this section; building	159
materials and services sold to a construction contractor for	160
incorporation into a building under a construction contract with	161
an organization exempt from taxation under section 501(c)(3) of	162
the Internal Revenue Code of 1986 when the building is to be used	163
exclusively for the organization's exempt purposes; building and	164
construction materials sold for incorporation into the original	165
construction of a sports facility under section 307.696 of the	166
Revised Code; and building and construction materials and services	167
sold to a construction contractor for incorporation into real	168
property outside this state if such materials and services, when	169
sold to a construction contractor in the state in which the real	170
property is located for incorporation into real property in that	171
state, would be exempt from a tax on sales levied by that state;	172

(14) Sales of ships or vessels or rail rolling stock used or	173
to be used principally in interstate or foreign commerce, and	174
repairs, alterations, fuel, and lubricants for such ships or	175
vessels or rail rolling stock;	176

(15) Sales to persons engaged in any of the activities	177
mentioned in division (E)(2) or (9) of section 5739.01 of the	178
Revised Code, to persons engaged in making retail sales, or to	179
persons who purchase for sale from a manufacturer tangible	180
personal property that was produced by the manufacturer in	181
accordance with specific designs provided by the purchaser, of	182
packages, including material, labels, and parts for packages, and	183
of machinery, equipment, and material for use primarily in	184
packaging tangible personal property produced for sale, including	185
any machinery, equipment, and supplies used to make labels or	186
packages, to prepare packages or products for labeling, or to	187
label packages or products, by or on the order of the person doing	188
the packaging, or sold at retail. "Packages" includes bags,	189
baskets, cartons, crates, boxes, cans, bottles, bindings,	190
wrappings, and other similar devices and containers, and	191
"packaging" means placing therein.	192

(16) Sales of food to persons using food stamp coupons to	193
purchase the food. As used in division (B)(16) of this section,	194
"food" has the same meaning as in the "Food Stamp Act of 1977," 91	195
Stat. 958, 7 U.S.C. 2012, as amended, and federal regulations	196
adopted pursuant to that act.	197

(17) Sales to persons engaged in farming, agriculture,	198
horticulture, or floriculture, of tangible personal property for	199
use or consumption directly in the production by farming,	200
agriculture, horticulture, or floriculture of other tangible	201
personal property for use or consumption directly in the	202
production of tangible personal property for sale by farming,	203
agriculture, horticulture, or floriculture; or material and parts	204
for incorporation into any such tangible personal property for use	205
or consumption in production; and of tangible personal property	206
for such use or consumption in the conditioning or holding of	207
products produced by and for such use, consumption, or sale by	208
persons engaged in farming, agriculture, horticulture, or	209
floriculture, except where such property is incorporated into real	210
property;	211

(18) Sales of drugs dispensed by a licensed pharmacist upon	212
the order of a licensed health professional authorized to	213
prescribe drugs to a human being, as the term "licensed health	214
professional authorized to prescribe drugs" is defined in section	215
4729.01 of the Revised Code; insulin as recognized in the official	216
United States pharmacopoeia; urine and blood testing materials	217
when used by diabetics or persons with hypoglycemia to test for	218
glucose or acetone; hypodermic syringes and needles when used by	219
diabetics for insulin injections; epoetin alfa when purchased for	220
use in the treatment of persons with end-stage renal disease;	221
hospital beds when purchased for use by persons with medical	222
problems for medical purposes; and oxygen and oxygen-dispensing	223
equipment when purchased for use by persons with medical problems	224
for medical purposes;	225

(19)(a) Sales of artificial limbs or portion thereof, breast	226
prostheses, and other prosthetic devices for humans; braces or	227
other devices for supporting weakened or nonfunctioning parts of	228
the human body; wheelchairs; devices used to lift wheelchairs into	229
motor vehicles and parts and accessories to such devices; crutches	230
or other devices to aid human perambulation; and items of tangible	231
personal property used to supplement impaired functions of the	232
human body such as respiration, hearing, or elimination;	233

(b) Sales of wheelchairs; items incorporated into or used in	234
conjunction with a motor vehicle for the purpose of transporting	235
wheelchairs, other than transportation conducted in connection	236
with the sale or delivery of wheelchairs; and items incorporated	237
into or used in conjunction with a motor vehicle that are	238
specifically designed to assist a person with a disability to	239
access or operate the motor vehicle. As used in this division,	240
"person with a disability" means any person who has lost the use	241
of one or both legs or one or both arms, who is blind, deaf, or	242
disabled to the extent that the person is unable to move about	243
without the aid of crutches or a wheelchair, or whose mobility is	244
restricted by a permanent cardiovascular, pulmonary, or other	245
disabling condition. No	246

(c) No exemption under this division shall be allowed for	247
nonprescription drugs, medicines, or remedies; items or devices	248
used to supplement vision; items or devices whose function is	249
solely or primarily cosmetic; or physical fitness equipment. This	250
division does not apply to sales to a physician or medical	251
facility for use in the treatment of a patient.	252

(20) Sales of emergency and fire protection vehicles and	253
equipment to nonprofit organizations for use solely in providing	254
fire protection and emergency services, including trauma care and	255
emergency medical services, for political subdivisions of the	256
state;	257

(21) Sales of tangible personal property manufactured in	258
this state, if sold by the manufacturer in this state to a	259
retailer for use in the retail business of the retailer outside of	260
this state and if possession is taken from the manufacturer by the	261
purchaser within this state for the sole purpose of immediately	262
removing the same from this state in a vehicle owned by the	263
purchaser;	264

(22) Sales of services provided by the state or any of its	265
political subdivisions, agencies, instrumentalities, institutions,	266
or authorities, or by governmental entities of the state or any of	267
its political subdivisions, agencies, instrumentalities,	268
institutions, or authorities;	269

(23) Sales of motor vehicles to nonresidents of this state	270
upon the presentation of an affidavit executed in this state by	271
the nonresident purchaser affirming that the purchaser is a	272
nonresident of this state, that possession of the motor vehicle is	273
taken in this state for the sole purpose of immediately removing	274
it from this state, that the motor vehicle will be permanently	275
titled and registered in another state, and that the motor vehicle	276
will not be used in this state;	277

(24) Sales to persons engaged in the preparation of eggs for	278
sale of tangible personal property used or consumed directly in	279
such preparation, including such tangible personal property used	280
for cleaning, sanitizing, preserving, grading, sorting, and	281
classifying by size; packages, including material and parts for	282
packages, and machinery, equipment, and material for use in	283
packaging eggs for sale; and handling and transportation equipment	284
and parts therefor, except motor vehicles licensed to operate on	285
public highways, used in intraplant or interplant transfers or	286
shipment of eggs in the process of preparation for sale, when the	287
plant or plants within or between which such transfers or	288
shipments occur are operated by the same person. "Packages"	289
includes containers, cases, baskets, flats, fillers, filler flats,	290
cartons, closure materials, labels, and labeling materials, and	291
"packaging" means placing therein.	292

(25)(a) Sales of water to a consumer for residential use,	293
except the sale of bottled water, distilled water, mineral water,	294
carbonated water, or ice;	295

(b) Sales of water by a nonprofit corporation engaged	296
exclusively in the treatment, distribution, and sale of water to	297
consumers, if such water is delivered to consumers through pipes	298
or tubing.	299

(26) Fees charged for inspection or reinspection of motor	300
vehicles under section 3704.14 of the Revised Code;	301

(27) Sales to persons licensed to conduct a food service	302
operation pursuant to section 3717.43 of the Revised Code, of	303
tangible personal property primarily used directly for the	304
following:	305

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

306

(b) To preserve food that has been or will be prepared for	307
human consumption for sale by the food service operator, not	308
including tangible personal property used to display food for	309
selection by the consumer;	310

(c) To clean tangible personal property used to prepare or	311
serve food for human consumption for sale.	312

(28) Sales of animals by nonprofit animal adoption services	313
or county humane societies;	314

(29) Sales of services to a corporation described in	315
division (A) of section 5709.72 of the Revised Code, and sales of	316
tangible personal property that qualifies for exemption from	317
taxation under section 5709.72 of the Revised Code;	318

(30) Sales and installation of agricultural land tile, as	319
defined in division (B)(5)(a) of section 5739.01 of the Revised	320
Code;	321

(31) Sales and erection or installation of portable grain	322
bins, as defined in division (B)(5)(b) of section 5739.01 of the	323
Revised Code;	324

(32) The sale, lease, repair, and maintenance of, parts for,	325
or items attached to or incorporated in, motor vehicles that are	326
primarily used for transporting tangible personal property by a	327
person engaged in highway transportation for hire;	328

(33) Sales to the state headquarters of any veterans'	329
organization in Ohio that is either incorporated and issued a	330
charter by the congress of the United States or is recognized by	331
the United States veterans administration, for use by the	332
headquarters;	333

(34) Sales to a telecommunications service vendor of	334
tangible personal property and services used directly and	335
primarily in transmitting, receiving, switching, or recording any	336
interactive, two-way electromagnetic communications, including	337
voice, image, data, and information, through the use of any	338
medium, including, but not limited to, poles, wires, cables,	339
switching equipment, computers, and record storage devices and	340
media, and component parts for the tangible personal property.	341
The exemption provided in division (B)(34) of this section shall	342
be in lieu of all other exceptions under division (E)(2) of	343
section 5739.01 of the Revised Code to which a telecommunications	344
service vendor may otherwise be entitled based upon the use of the	345
thing purchased in providing the telecommunications service.	346

(35) Sales of investment metal bullion and investment coins.	347
"Investment metal bullion" means any elementary precious metal	348
that has been put through a process of smelting or refining,	349
including, but not limited to, gold, silver, platinum, and	350
palladium, and which is in such state or condition that its value	351
depends upon its content and not upon its form. "Investment metal	352
bullion" does not include fabricated precious metal that has been	353
processed or manufactured for one or more specific and customary	354
industrial, professional, or artistic uses. "Investment coins"	355
means numismatic coins or other forms of money and legal tender	356
manufactured of gold, silver, platinum, palladium, or other metal	357
under the laws of the United States or any foreign nation with a	358
fair market value greater than any statutory or nominal value of	359
such coins.	360

(36)(a) Sales where the purpose of the consumer is to use or	361
consume the things transferred in making retail sales and	362
consisting of newspaper inserts, catalogues, coupons, flyers, gift	363
certificates, or other advertising material that prices and	364
describes tangible personal property offered for retail sale.	365

(b) Sales to direct marketing vendors of preliminary	366
materials such as photographs, artwork, and typesetting that will	367
be used in printing advertising material; of printed matter that	368
offers free merchandise or chances to win sweepstake prizes and	369
that is mailed to potential customers with advertising material	370
described in division (B)(36)(a) of this section; and of equipment	371
such as telephones, computers, facsimile machines, and similar	372
tangible personal property primarily used to accept orders for	373
direct marketing retail sales.	374

(c) Sales of automatic food vending machines that preserve	375
food with a shelf life of forty-five days or less by refrigeration	376
and dispense it to the consumer.	377

For purposes of division (B)(36) of this section, "direct	378
marketing" means the method of selling where consumers order	379
tangible personal property by United States mail, delivery	380
service, or telecommunication and the vendor delivers or ships the	381
tangible personal property sold to the consumer from a warehouse,	382
catalogue distribution center, or similar fulfillment facility by	383
means of the United States mail, delivery service, or common	384
carrier.	385

(37) Sales to a person engaged in the business of	386
horticulture or producing livestock of materials to be	387
incorporated into a horticulture structure or livestock structure;	388

(38) The sale of a motor vehicle that is used exclusively	389
for a vanpool ridesharing arrangement to persons participating in	390
the vanpool ridesharing arrangement when the vendor is selling the	391
vehicle pursuant to a contract between the vendor and the	392
department of transportation;	393

(39) Sales of personal computers, computer monitors,	394
computer keyboards, modems, and other peripheral computer	395
equipment to an individual who is licensed or certified to teach	396
in an elementary or a secondary school in this state for use by	397
that individual in preparation for teaching elementary or	398
secondary school students;	399

(40) Sales to a professional racing team of any of the	400
following:	401

(a) Motor racing vehicles;

402

(b) Repair services for motor racing vehicles;

403

(c) Items of property that are attached to or incorporated	404
in motor racing vehicles, including engines, chassis, and all	405
other components of the vehicles, and all spare, replacement, and	406
rebuilt parts or components of the vehicles; except not including	407
tires, consumable fluids, paint, and accessories consisting of	408
instrumentation sensors and related items added to the vehicle to	409
collect and transmit data by means of telemetry and other forms of	410
communication.	411

(41) Sales of used manufactured homes and used mobile homes,	412
as defined in section 5739.0210 of the Revised Code, made on or	413
after January 1, 2000;	414

(42) Sales of tangible personal property and services to a	415
provider of electricity used or consumed directly and primarily in	416
generating, transmitting, or distributing electricity for use by	417
others, including property that is or is to be incorporated into	418
and will become a part of the consumer's production, transmission,	419
or distribution system and that retains its classification as	420
tangible personal property after incorporation; fuel or power used	421
in the production, transmission, or distribution of electricity;	422
and tangible personal property and services used in the repair and	423
maintenance of the production, transmission, or distribution	424
system, including only those motor vehicles as are specially	425
designed and equipped for such use. The exemption provided in	426
this division shall be in lieu of all other exceptions in division	427
(E)(2) of section 5739.01 of the Revised Code to which a provider	428
of electricity may otherwise be entitled based on the use of the	429
tangible personal property or service purchased in generating,	430
transmitting, or distributing electricity.	431

For the purpose of the proper administration of this chapter,	432
and to prevent the evasion of the tax, it is presumed that all	433
sales made in this state are subject to the tax until the contrary	434
is established.	435

As used in this section, except in division (B)(16) of this	436
section, "food" includes cereals and cereal products, milk and	437
milk products including ice cream, meat and meat products, fish	438
and fish products, eggs and egg products, vegetables and vegetable	439
products, fruits, fruit products, and pure fruit juices,	440
condiments, sugar and sugar products, coffee and coffee	441
substitutes, tea, and cocoa and cocoa products. It does not	442
include: spirituous or malt liquors; soft drinks; sodas and	443
beverages that are ordinarily dispensed at bars and soda fountains	444
or in connection therewith, other than coffee, tea, and cocoa;	445
root beer and root beer extracts; malt and malt extracts; mineral	446
oils, cod liver oils, and halibut liver oil; medicines, including	447
tonics, vitamin preparations, and other products sold primarily	448
for their medicinal properties; and water, including mineral,	449
bottled, and carbonated waters, and ice.	450

(C) The levy of an excise tax on transactions by which	451
lodging by a hotel is or is to be furnished to transient guests	452
pursuant to this section and division (B) of section 5739.01 of	453
the Revised Code does not prevent any of the following:	454

(1) A municipal corporation or township from levying an	455
excise tax for any lawful purpose not to exceed three per cent on	456
transactions by which lodging by a hotel is or is to be furnished	457
to transient guests in addition to the tax levied by this section.	458
If a municipal corporation or township repeals a tax imposed under	459
division (C)(1) of this section and a county in which the	460
municipal corporation or township has territory has a tax imposed	461
under division (C) of section 5739.024 of the Revised Code in	462
effect, the municipal corporation or township may not reimpose its	463
tax as long as that county tax remains in effect. A municipal	464
corporation or township in which a tax is levied under division	465
(B)(2) of section 351.021 of the Revised Code may not increase the	466
rate of its tax levied under division (C)(1) of this section to	467
any rate that would cause the total taxes levied under both of	468
those divisions to exceed three per cent on any lodging	469
transaction within the municipal corporation or township.	470

(2) A municipal corporation or a township from levying an	471
additional excise tax not to exceed three per cent on such	472
transactions pursuant to division (B) of section 5739.024 of the	473
Revised Code. Such tax is in addition to any tax imposed under	474
division (C)(1) of this section.	475

(3) A county from levying an excise tax pursuant to division	476
(A) of section 5739.024 of the Revised Code.	477

(4) A county from levying an excise tax not to exceed three	478
per cent of such transactions pursuant to division (C) of section	479
5739.024 of the Revised Code. Such a tax is in addition to any	480
tax imposed under division (C)(3) of this section.	481

(5) A convention facilities authority, as defined in	482
division (A) of section 351.01 of the Revised Code, from levying	483
the excise taxes provided for in division (B) of section 351.021	484
of the Revised Code.	485

(6) A county from levying an excise tax not to exceed one	486
and one-half per cent of such transactions pursuant to division	487
(D) of section 5739.024 of the Revised Code. Such tax is in	488
addition to any tax imposed under division (C)(3) or (4) of this	489
section.	490

(7) A county from levying an excise tax not to exceed one	491
and one-half per cent of such transactions pursuant to division	492
(E) of section 5739.024 of the Revised Code. Such a tax is in	493
addition to any tax imposed under division (C)(3), (4), or (6) of	494
this section.	495

(D) The levy of this tax on retail sales of recreation and	496
sports club service shall not prevent a municipal corporation from	497
levying any tax on recreation and sports club dues or on any	498
income generated by recreation and sports club dues.	499

Section 2. That existing section 5739.02 of the Revised Code	500
is hereby repealed.	501

Section 3.  Section 5739.02 of the Revised Code is presented	502
in this act as a composite of the section as amended by Am. Sub.	503
H.B. 138, H.B. 612, and Am. Sub. H.B. 640 all of the 123rd General	504
Assembly. This is in recognition of the principle stated in	505
division (B) of section 1.52 of the Revised Code that such	506
amendments are to be harmonized where not substantively	507
irreconcilable and constitutes a legislative finding that such is	508
the resulting version in effect prior to the effective date of	509
this act.	510