School may just be getting out for most kids, but it is never too early to think about saving money on back-to-school items.
The Ohio Department of Taxation recently announced the Ohio sales tax holiday is back, and with back-to-school season just around the corner, now is the time to start planning your shopping list.
Ohio’s 2026 sales tax holiday runs from midnight on Aug. 7 through 11:59 p.m. on Aug. 9. For three days, Ohio shoppers can purchase qualifying clothing, school supplies and instructional materials completely free of state and local sales tax.
Here is everything you need to know to take full advantage.
What’s Different About the 2026 Holiday?
If you took advantage of Ohio’s expanded sales tax holidays in 2023 and 2024 — which covered nearly all goods priced at $500 or less over a full 10-day period — you will want to note one important change this year.
The 2026 holiday returns to the traditional back-to-school format. That means the broad $500-and-under exemption is not in effect this year. The holiday is specifically focused on clothing, school supplies, and school instructional materials.
The good news? The savings are still real, and with a little planning, families can cut meaningful costs heading into the school year.
What Qualifies for the Exemption?
Clothing ($75 or less per item)
Any item of clothing priced at $75 or less per item qualifies for the exemption. Ohio’s definition of “clothing” is broad and includes everyday apparel for general use — think back-to-school basics like:
- Shirts, pants, jeans, and shorts
- Shoes, sneakers, sandals, and boots
- Socks, underwear, and hosiery
- Coats, jackets, and rainwear
- Uniforms (athletic and non-athletic)
- Hats, scarves, and gloves
However, clothing accessories (such as belt buckles sold separately or costume masks), protective gear, and sports equipment do not qualify, nor do items purchased for use in a trade or business.
School Supplies ($20 or less per item)
School supplies priced at $20 or less per item are exempt. The Ohio Department of Taxation provides a specific list of what counts, including:
- Notebooks, composition books, and loose-leaf paper
- Pens, pencils, markers, highlighters, and crayons
- Binders, folders, and book bags
- Calculators, rulers, protractors, and compasses
- Glue, paste, scissors, and erasers
- Lunch boxes and pencil boxes
Items purchased for use in a trade or business do not qualify.
School Instructional Materials ($20 or less per item)
Qualifying instructional materials include reference books, textbooks, workbooks, and reference maps and globes — all at $20 or less per item. Again, items purchased for business use are excluded.
Key Rules to Keep in Mind
Understanding the fine print helps you avoid surprises at the register.
The exemption is item-by-item, not transaction-by-transaction. There is no cap on your total purchase, as each individual item’s price determines whether it qualifies.
“Buy one, get one” deals do not average out. If you buy a shirt for $80 and get one free, you still owe tax on the $80 item. The actual price paid for each item is what matters.
Coupons can help — but not manufacturer’s coupons. If a retailer’s coupon or loyalty card brings the price of an item to $75 or below, that item qualifies. However, manufacturer’s coupons do not reduce the price for purposes of determining eligibility.
Online and remote purchases count. Items ordered and paid for during the holiday period, including purchases made by phone, email, or online, qualify even if delivery happens after the holiday ends. Orders placed before Aug. 7 do not qualify, even if they arrive during the holiday.
Layaway works. Items placed on or picked up from layaway during the sales tax holiday are exempt.
Rain checks are fine — if used during the holiday. If you redeem a rain check during Aug. 7–9, the purchase qualifies. If redeemed after the holiday, it is taxable.
Do not mix taxable and exempt items at one price. If you purchase qualifying items bundled with non-qualifying items at a single non-itemized price, the entire purchase is taxable. If the prices are separately stated, only the taxable items are taxed.
A Note on Refunds
If you are charged sales tax on an exempt item during the holiday, bring your receipt back to the retailer for a refund. If the retailer is unable to assist, you can apply for a refund from the state using form STAR.
Tips to Maximize Your Savings
With only three days to work with, a little preparation goes a long way:
- Make your list early. Know what you need before the weekend hits.
- Check prices on each item. Remember, it is item-by-item. If a shirt is $78, it does not qualify. Look for items under the $75 clothing cap.
- Shop online, if it is easier. As long as you complete the order and payment between Aug. 7 and Aug. 9, you are covered.
- Use your retailer loyalty discounts. If they bring a qualifying item under the price threshold, you benefit twice.
- Avoid bundling with non-exempt items in a single transaction unless prices are itemized on your receipt.
The Bottom Line
Ohio’s 2026 sales tax holiday is a straightforward opportunity to save on the back-to-school essentials your family needs. While the expanded 10-day, broad-item holiday from recent years is not returning this year, the traditional three-day event still delivers real savings on clothing and school supplies.
Mark Aug. 7–9 on your calendar, start building your shopping list now, and take full advantage of the break.
Have questions about Ohio individual tax planning or how state tax changes affect your business? The Zinner & Co. Tax Team is here to help. Contact us or call 216.831.0733 to connect with one of our advisors.
