Ohio HB 545: Remit sales tax after item or service delivered

Bill Text

As Introduced
136th General Assembly
Regular Session H. B. No. 545
2025-2026
Representatives Robinson, Tims
Cosponsors: Representatives Brent, Brewer, Brownlee, Piccolantonio, Lett,
Rogers, Sims, Somani, Upchurch
To amend sections 3317.0212, 3327.01, and 3327.016;
to enact new section 3327.021 and section
3317.071; and to repeal section 3327.021 of the
Revised Code and to amend Sections 265.10,
265.300, 512.10, and 516.10 of H.B. 96 of the
136th General Assembly to enact the School
Busing Improvement Act regarding transportation
of students and to make an appropriation.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That sections 3317.0212, 3327.01, and 3327.016
be amended and new section 3327.021 and section 3317.071 of the
Revised Code be enacted to read as follows:
Sec. 3317.0212. (A) As used in this section:
(1) For fiscal years 2026 and 2027, "assigned bus" means a
school bus used to transport qualifying riders.
(2) For fiscal years 2026 and 2027, "density" means the
total riders per square mile of a school district.
(3) For fiscal years 2026 and 2027, "nontraditional
ridership" means the average number of qualifying riders who are
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H. B. No. 545 Page 2
As Introduced
enrolled in a community school established under Chapter 3314.
of the Revised Code, in a STEM school established under Chapter
3326. of the Revised Code, or in a nonpublic school and are
provided school bus service by a school district during the
first full week of October.
(4) "Qualifying riders" means the following:
(a) For fiscal years 2026 and 2027, resident students
enrolled in preschool and regular education in grades
kindergarten to twelve who are provided school bus service by a
school district, including students with dual enrollment in a
joint vocational school district or a cooperative education
school district, and students enrolled in a community school,
STEM school, or nonpublic school;
(b) For fiscal year 2028 and each fiscal year thereafter,
students specified by the general assembly.
(5) "Qualifying ridership" means the following:
(a) For fiscal years 2026 and 2027, the greater of the
average number of qualifying riders counted in the morning or
counted in the afternoon who are provided school bus service by
a school district during the first full week of October;
(b) For fiscal year 2028 and each fiscal year thereafter,
a ridership determined in a manner specified by the general
assembly.
(6) "Rider density" means the following:
(a) For fiscal years 2026 and 2027, the following
quotient:
A school district's total number of qualifying riders/ the
number of square miles in the district
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H. B. No. 545 Page 3
As Introduced
(b) For fiscal year 2028 and each fiscal year thereafter,
a number calculated in a manner determined by the general
assembly.
(7) For fiscal years 2026 and 2027, "riders" means
students enrolled in regular and special education in grades
kindergarten through twelve who are provided school bus service
by a school district, including students with dual enrollment in
a joint vocational school district or a cooperative education
school district, and students enrolled in a community school,
STEM school, or nonpublic school.
(8) "School bus service" means a school district's
transportation of qualifying riders in any of the following
types of vehicles:
(a) School buses owned or leased by the district;
(b) School buses operated by a private contractor hired by
the district;
(c) School buses operated by another school district or
entity with which the district has contracted, either as part of
a consortium for the provision of transportation or otherwise.
(B) Not later than the first day of November, for fiscal
years 2026 and 2027, or a date determined by the general
assembly, for fiscal year 2028 and each fiscal year thereafter,
of each year, each city, local, and exempted village school
district shall report to the department of education and
workforce its qualifying ridership and any other information
requested by the department. Subsequent adjustments to the
reported numbers shall be made only in accordance with rules
adopted by the department.
(C) The department shall calculate the statewide
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As Introduced
transportation cost per student as follows:
(1) Determine each city, local, and exempted village
school district's transportation cost per student by dividing
the district's total costs for school bus service in the
previous fiscal year by its qualifying ridership in the previous
fiscal year.
(2) After excluding districts that do not provide school
bus service and the ten districts with the highest
transportation costs per student and the ten districts with the
lowest transportation costs per student, divide the aggregate
cost for school bus service fo