Sales and Use Tax Law Table of Statutes with Repeal or Sunset Dates
| Statute |
Title |
Repeal or Sunset Date |
| § 6010.10 |
Volunteer fire departments |
January 1, 2031 |
| § 6363.3 |
Nonprofit thrift stores |
January 1, 2029 |
| § 6369.4 |
Vehicles for physically handicapped persons (only regarding eligible persons with a severe burn injury) |
January 1, 2030 |
| § 6377 |
Hybrid and zero-emission transit buses |
January 1, 2026 |
| § 6377.1 |
Manufacturing and Research and Development Equipment |
January 1, 2031 |
| § 6385 |
Common carrier (Fuel and petroleum products sold to water common carrier) |
January 1, 2029 |
| § 6388.5 |
Specified vehicles and trailers purchased for-out-of state or instate or foreign commerce |
January 1, 2029 |
| § 6414 |
Medicinal cannabis or medicinal cannabis product |
January 1, 2030 |
| § 7093.6 |
Offers in compromise for final tax liabilities |
January 1, 2028 |
| § 7103 |
Historic Venue Restoration and Resiliency Fund |
January 1, 2027 |
