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Exempt from taxation the sale of certain firearms and ammunition

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To amend sections 107.036, 5739.02, 5747.98, and 5751.98 and to enact sections 122.97, 122.971, 122.972, 122.973, 122.974, and 122.975 of the Revised Code to exempt from the sales and use tax the sale of certain firearms and ammunition and to authorize nonrefundable tax credits for small arms and ammunition manufacturers.
 

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