Receipts or invoices may be rejected if they do not meet the following criteria:
(1) Before- or after-school educational programs;
(2) Day camps, including camps for academics, music, and arts;
(3) Tuition at learning extension centers;
(4) Tuition for learning pods;
(5) If the student has been excused from the compulsory attendance law for the purpose of home instruction under section 3321.04 of the Revised Code, purchase of curriculum and materials;
(6) Educational, learning, or study skills services;
(7) Field trips to historical landmarks, museums, science centers, and theaters, including admission, exhibit, and program fees;
(8) Language classes;
(9) Instrument lessons;
(10) Tutoring.
(F) At no time shall moneys credited to an account established under division (B) of this section be used for the purchase of electronic devices.