Senate Bill 172

To amend sections 718.03, 718.05, 5709.17, and 5739.02 of the Revised Code to exempt from sales and use taxes the sale or use of investment metal bullion and coins, to expand eligibility for the fraternal organization property tax exemption to property of an organization operating under a state governing body that has been operating in Ohio for at least eight-five years, to extend the deadline for payments of quarterly municipal income tax withholding taxes, and to modify the rules for when municipal income tax withholding payments are considered to have been made.