OH HB308

Amends sections 5739.02 and 5739.03 of the Revised Code to exempt college textbooks purchased by post-secondary students from Ohio's sales and use tax

Defines "college textbook" as new or used books or workbooks required or recommended by institutions of higher education for courses, including digital copies (excludes notebooks, calculators, and lab kits)

Applies to students enrolled part-time or full-time at state universities, accredited colleges, private career schools, and out-of-state postsecondary institutions recognized by Ohio's board of regents

Requires vendors to obtain valid student identification cards and course enrollment documentation to claim the exemption; establishes procedures for certificate requirements and record-keeping

Effective on the first day of the first month beginning after the bill's enactment