OH HB135

Expands the back-to-school sales tax holiday occurring on the first Friday of August and the following Saturday and Sunday each year to include laptops, netbooks, and tablet computers with a price of $2,000 or less.

Modifies existing exemptions for clothing (up to $75), school supplies (up to $20), and school instructional materials to clarify which items qualify for the holiday sales tax exemption.

Removes the previous $20 price limit on school instructional materials and replaces it with coverage of computer devices priced at $2,000 or less.

Makes technical corrections to the definition of "school instructional material" to exclude desktop computers, cellular telephones, personal digital assistants, and electronic readers from the exemption.

Repeals and replaces the existing section 5739.02 of the Revised Code governing sales tax exemptions and administration.