Ohio Rev. Code Ann. § 2925.32
(A) Divisions (A)(1) and (2) of this section do not apply to the dispensing or distributing of nitrous oxide.
(2) No person shall knowingly dispense or distribute a harmful intoxicant to a person under age eighteen if the person who dispenses or distributes it knows or has reason to believe that the harmful intoxicant will be used in violation of section 2925.31 of the Revised Code. Division (A)(2) of this section does not prohibit either of the following:
(B)
(4) No person who dispenses or distributes nitrous oxide in cartridges shall fail to comply with either of the following:
(D)
(1)
(E) It is an affirmative defense to a charge of a violation of division (A)(2) or (B)(2) of this section that:
(F) Beginning July 1, 2001, a person who dispenses or distributes nitrous oxide shall record each transaction involving the dispensing or distributing of the nitrous oxide on a separate card. The person shall require the purchaser to sign the card and provide a complete residence address. The person dispensing or distributing the nitrous oxide shall sign and date the card. The person shall retain the card recording a transaction for one year from the date of the transaction. The person shall maintain the cards at the person's business address and make them available during normal business hours for inspection and copying by officers or employees of the state board of pharmacy or of other law enforcement agencies of this state or the United States that are authorized to investigate violations of Chapter 2925., 3719., or 4729. of the Revised Code or the federal drug abuse control laws. The cards used to record each transaction shall inform the purchaser of the following:
(G)