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Ohio enacts sales tax holiday for clothing, school supplies

  • Jun 13, 2017 | Gail Cole

 Inexpensive globes will be exempt from sales tax during Ohio's August tax-free period.

Ohio Gov. John Kasich has signed Senate Bill 9, thereby creating a one-time, three-day sales tax holiday for qualifying clothing and school supplies.

The tax-free period is set to run August 4–6, 2017. During that time, the following will be exempt from Ohio sales tax:

  • Clothing costing $75 or less, including:
    • Aprons
    • Athletic supporters
    • Baby receiving blankets
    • Bathing suits and caps
    • Diapers (adult and children)
    • Formal wear
    • Garters, garter belts, and girdles
    • Sandals and shoes
    • Underwear
    • Uniforms
    • Wedding apparel
  • School supplies costing $20 or less, including:
    • Binders and book bags
    • Calculators and compasses
    • Crayons, pens, and pencils
    • Lunch boxes
    • Notebooks and paper
    • Rulers and scissors
  • School instructional material priced at $20 or less, including:
    • Globes
    • Reference maps
    • Textbooks
    • Workbooks

Not exempt

Not all clothing, school supplies, or instructional materials are exempt. Taxable items include, but are not limited to:

  • Any otherwise qualifying item if purchased for use in a trade or business
  • Clothing accessories
  • Protective equipment
  • Sports or recreational equipment

See the Ohio Department of Taxation for information about how the tax-free period affects discount sales, rain checks, rebates, and more.

Sales tax compliance

Sales tax holidays are generally popular among consumers, who simply benefit from the tax savings. For retailers selling qualifying products, they are more of a mixed bag. It is often necessary to increase staffing during a tax-free period, and point-of-sale systems must be adjusted to account for the lack of tax. In short, sales tax holidays complicate sales tax compliance, which is complicated enough as it is.

Tax automation software simplifies tax compliance year-round, in all states. It allows businesses to focus on what they do best rather than sales tax. Learn more.

Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.