COLUMBUS, Ohio — Ohio’s annual back-to-school sales tax holiday is underway, giving families an opportunity to save on qualifying clothing, school supplies and instructional materials.
The three-day sales tax holiday began at 12:01 a.m. Friday, Aug. 7, and runs through 11:59 p.m. Sunday, Aug. 9, 2026.
Unlike last year’s expanded holiday, Ohio is returning to the standard back-to-school exemption in 2026. There is no expanded exemption for items priced at $500 or less this year.
What qualifies?
During the holiday, the following purchases are exempt from Ohio sales tax:
- Clothing priced at $75 or less per item
- School supplies priced at $20 or less per item
- School instructional materials priced at $20 or less per item
The exemption applies based on the price of each individual qualifying item.
For example, a shopper could purchase two $70 shirts, two $70 pairs of pants, a $70 pair of shoes and a $70 jacket. Although the total purchase would be $420, the entire purchase would qualify because each individual item costs $75 or less.
However, an item priced above the threshold does not receive a partial exemption. A $60 school supply, for example, cannot have the first $20 exempted while the remaining $40 is taxed.
Clothing
Qualifying clothing includes everyday apparel such as shirts, pants, coats, jackets, shoes, sneakers, socks, underwear, uniforms, hats, belts, gloves and other general-use clothing.
Items that generally do not qualify include clothing accessories and equipment, protective equipment, sports and recreational equipment, sewing supplies and materials, and items purchased for business use.
School supplies
Qualifying school supplies include items such as:
- Binders and folders
- Book bags
- Calculators
- Composition books
- Crayons
- Erasers
- Glue and paste
- Highlighters
- Index cards
- Lunch boxes
- Markers
- Notebooks
- Paper and poster board
- Pencil boxes
- Pencils and pens
- Protractors and rulers
- Scissors
- Writing tablets
Each qualifying item must cost $20 or less.
Instructional materials
The exemption also covers certain educational materials priced at $20 or less, including:
- Reference books
- Reference maps and globes
- Textbooks
- Workbooks
What does not qualify?
The 2026 holiday does not apply to clothing priced at more than $75, school supplies or instructional materials priced above $20, or a number of other purchases.
Excluded items include:
- Restaurant food
- Boats and watercraft
- Titled outboard motors
- Motor vehicles
- Alcohol
- Tobacco
- Vaping products
- Marijuana-related items
- Taxable services
- Business purchases
- Other tangible personal property not specifically included in the holiday
Discounts and coupons can make a difference
Store discounts, coupons and loyalty-card discounts can reduce an item’s price enough to make it eligible for the tax exemption.
For example, clothing originally priced above $75 could qualify if a retailer’s discount brings the actual selling price to $75 or less.
However, manufacturer’s coupons and rebates do not reduce the price for purposes of determining eligibility.
Buy-one-get-one-free promotions also cannot be used to average the prices of two items to bring an otherwise taxable item below the threshold.
Online purchases qualify
The holiday also applies to qualifying purchases made through the internet, telephone, email or mail if the item is ordered and paid for during the sales tax holiday period.
The item may be delivered after the holiday and still qualify.
Purchases made and paid for before the holiday do not become exempt simply because the merchandise arrives during the holiday.
Shipping and handling charges are also exempt when all items in the shipment qualify. When a shipment contains both taxable and exempt merchandise, shipping costs must be allocated between the taxable and exempt portions.
What happens if you are charged tax?
If a retailer mistakenly charges sales tax on an eligible purchase during the holiday, consumers should first contact the retailer and present their receipt to request a refund.
Ohio also provides a process for consumers who are unable to obtain a refund directly from the retailer.
The sales tax holiday is designed specifically to help Ohio families with back-to-school expenses, but shoppers should pay close attention to the $75 clothing and $20 school supply and instructional material limits when making purchases this weekend.
