OH HB410

Adds college textbooks to Ohio's sales tax exemptions, allowing post-secondary students to purchase textbooks without paying the 5.75% state sales tax rate.

Applies to textbooks, workbooks, reference books, and reference maps and globes in physical or digital form used in courses at institutions of higher education.

Requires vendors to obtain documentation from purchasers proving part-time or full-time enrollment at an eligible institution of higher education as defined in section 3334.01 of the Revised Code.

Amends sections 5739.02 and 5739.03 of the Revised Code to establish the exemption and documentation requirements.

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