OH SB221

Expands the sales tax holiday (first Friday of August through the following Sunday) to include "school instructional material" such as reference books, textbooks, and workbooks priced at $20 or less, in addition to existing clothing and school supplies exemptions.

Adds laptops, netbooks, and tablet computers (priced at $2,000 or less) to the list of items exempt from sales tax during the annual three-day holiday period.

Modifies the price cap for clothing and school instructional material from $75 to $100 per item during the sales tax holiday.

Defines "school instructional material" as written reference materials commonly used by students in coursework, explicitly excluding desktop computers, cellular telephones, personal digital assistants, and electronic readers.

Repeals the existing section 5739.02 of the Revised Code and replaces it with the amended version containing these expanded tax holiday exemptions.