Ohio sales tax holiday: Which supplies are tax exempt

by: David Rees

Posted: Aug 2, 2023 / 10:51 AM EDT

Updated: Aug 3, 2023 / 11:28 AM EDT

COLUMBUS, Ohio (WCMH) — Clothes and supplies are exempt from sales taxes this weekend as part of Ohio’s back-to-school sales tax-free holiday.

Starting midnight on Aug. 4 to 11:59 p.m. on Aug. 6, the following items are exempt from sales and use tax in Ohio:

Clothing including shirts, blouses, sweaters, pants, shorts, skirts, dresses, athletic and non-athletic uniforms, shoes, shoes laces and more qualify under the tax-free holiday, according to the Ohio Department of Taxation.

School supplies include items like binders, notebooks, book bags, calculators, pencils, pens, blackboard chalk, scissors, composition books, loose-leaf notebook paper, crayons, erasers, folders, glue, lunch boxes, and more. School instructional material includes reference books, textbooks, workbooks, reference maps, and globes.

Items like clothing accessories, protective equipment, sports equipment, costume masks, patches, and belt buckles are not included. Items used in a trade or business are also not exempt under the sales tax holiday. For more details on items that qualify and items that are excluded, visit the Ohio Department of Taxation.

Coupons, discounts and loyalty cards can be used at individual retailers. If a retailer offers a discount to reduce the price of an eligible item to $20 or less for school supplies or $75 or less for clothing, the item will qualify for the exemption.

For internet orders, the rules state that if you order and pay for the item during the tax holiday and ship immediately, your item will qualify even if it’s delivered days or weeks later. You will also not pay tax on shipping and handling if all of your items in the shipment are eligible.

If an item is back-ordered and the website or retailer can’t take your order during the sales tax holiday, the item doesn’t qualify for the tax-free discount.

Qualifying items placed on or picked up from layaway during the sales tax holiday are also exempt from sales tax. There is no limit on the amount of the total purchase. The qualification is determined item by item.

Since 2019, Ohio Senate Bill 226 has provided a permanent sales tax holiday on the first Friday, Saturday, and Sunday in August each year.

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