HB 2362 provides a sales and use tax exemption for educational materials purchased by public school and open-enrollment charter school teachers. Qualifying purchases include school supplies, books, and classroom learning tools. Technology items and other educational tools are eligible only if used exclusively for an educational purpose. Teachers must complete an exemption certificate at the time of purchase, which will be made available by the Texas Comptroller and Texas Education Agency. The bill caps the exemption at $500 per calendar year for learning tools that are not already defined as school supplies​.