“Back to School” Sales Tax Holiday Begins Friday, August 2!

by Megan Hiles
Photo of school supplies.

Beginning in 2019, Sub. S.B. 226 provides for a permanent sales tax holiday on the first Friday, Saturday, and Sunday of August each year.

For 2019, the sales tax holiday will begin on Friday, August 2 at 12:00 am and end on Sunday, August 4 at 11:59 pm.  During this time, approved purchases are exempt from sales and use tax.

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; and
  • An item of school instructional material priced at $20 or less.

Keep in mind, there are a few rules. The exemption does not apply to items used in a trade or business. Also, items purchased in a buy-one-get-one-free sale are looked at on a price per item basis. Therefore, if you buy two articles of clothing in a buy-one-get-one-free sale and one item is $80 and the other is free, the $80 item does not qualify for the exemption because it is over the $75 threshold for clothing. The price per item is determined after any discounts or coupons unless it’s a manufacturer’s coupon.

Here is a good resource for additional questions.  https://www.tax.ohio.gov/sales_and_use/salestaxholiday/holidayfaq.aspx

Happy shopping!