During the holiday, the following items are exempt from sales and use tax:
- Clothing items priced at $75 or less;
- Individual school supplies priced at $20 or less; and
- An item of school instructional material priced at $20 or less.
However, items used in a trade or business are not exempt under the sales tax holiday.
For more information regarding the sales tax holiday, please refer to the Sales Tax Holiday Frequently Asked Questions available on the Ohio Department of Taxation’s website.
If you have any additional questions regarding this information, please contact the Ohio Department of Taxation at 1-800-304-3211, or via email.