The pandemic is not stopping Ohio’s observation of its annual sales tax holiday.
The event kicks off on midnight on Aug. 7 and lasts until Aug. 9 at 11:59 p.m.
During the “holiday,” the following items are exempt from sales and use tax:
- An item of clothing priced at $75 or less
- An item of school supplies priced at $20 or less
- An item of school instructional material priced at $20 or less
There is no limit on the amount of the total purchase, as the qualification is determined item by item. If the cost of an item exceeds the limits, then the entire item is subject to sales tax.
The sales tax holiday also applies to catalog and internet purchases of the same items.
According to the Ohio Department of Taxation, clothing is defined as all human wearing apparel for general use and is not limited to children’s clothing. It includes, but is not limited to:
- Shirts and sweaters
- Blouses
- Pants and shorts
- Skirts and dresses
- Uniforms (both athletic and nonathletic)
- Shoes, shoe laces and insoles
Sneakers- Sandals
- Boots
- Overshoes
- Slippers
- Steel-toed shoes
- Underwear
- Socks and stockings
- Hosiery and pantyhose
- Coats and jackets
- Rainwear
- Gloves and mittens, hats and caps and earmuffs
- Belts and suspenders
- Neckties
- Scarves
- Aprons (both household and shop)
- Lab coats
- Athletic supporters
- Bathing suits and caps, beach capes and coats
- Costumes
- Baby receiving blankets
- Children and adult diapers (including disposable diapers)
- Rubber pants
- Garters and garter belts
- Girdles
- Formal wear and wedding apparel
Items used in a trade or business are not exempt. Other exemptions include:
- Clothing accessories or equipment
- Protective equipment
- Sewing equipment and supplies
- Sports or recreational equipment
- Belt buckles sold separately
- Costume masks sold separately
- Patches and emblems sold separately
For more information, see the Ohio Department of Taxation’s Sales Tax Holiday FAQs, or call 800.304.3211.
