Am. H.B. No. 337 Summary

• Amends Ohio Revised Code sections 5739.02 and 5739.03 to create a sales and use tax exemption for college textbooks purchased by students enrolled in institutions of higher education

• Defines "institution of higher education" to include state universities, accredited colleges and universities, private career schools, and out-of-state accredited institutions recognized by the Ohio board of regents

• Defines "college textbook" as new or used books or workbooks required or recommended for courses, including digital copies, but excludes notebooks, sketch pads, calculators, and laboratory kits

• Requires students purchasing textbooks to provide vendors with valid student identification cards and course enrollment documentation to claim the tax exemption

• Effective on the first day of the first month beginning after the bill becomes law