Here’s what you need to know for tax-free weekend.
What items qualify?
- Clothing priced $75 or less
- School supplies priced $20 or less
- School instructional materials priced $20 or less
Is there a limit on total cost or items?
- No, there is no limit on the amount of your total purchase.
What kind of clothing qualifies?
- According to the Ohio Department of Taxation, clothing is considered all human wearing apparel suitable for general use.That means: shirts; blouses; sweaters; pants; shorts; skirts; dresses; uniforms (athletic and nonathletic); shoes and shoe laces; insoles for shoes; sneakers; sandals; boots; overshoes; slippers; steel-toed shoes; underwear; socks and stockings; hosiery; pantyhose; footlets; coats and jackets; rainwear; gloves and mittens for general use; hats and caps; ear muffs; belts and suspenders; neckties; scarves; aprons (household and shop); lab coats; athletic supporters; bathing suits and caps; beach capes and coats; costumes; baby receiving blankets; diapers, children and adult, including disposable diapers; rubber pants; garters and garter belts; girdles; formal wear; and wedding apparel.Clothing that does not qualify includes accessories (like cosmetics, jewelry, sunglasses, watches), protective equipment (like safety goggles, tool belts and hard hats), sewing equipment, sporting equipment (like cleats, mouth guards, padding), costumes and patches or emblems.
What items qualify as school supplies?
- Only these items are considered school supplies: binders; book bags; calculators; cellophane tape; blackboard chalk; compasses; composition books; crayons; erasers; folders (expandable, pocket, plastic, and manila); glue, paste, and paste sticks; highlighters; index cards; index card boxes; legal pads; lunch boxes; markers; notebooks; paper; loose leaf ruled notebook paper, copy paper, graph paper, tracing paper, manila paper, colored paper, poster board, and construction paper; pencil boxes and other school supply boxes; pencil sharpeners; pencils; pens; protractors; rulers; scissors; and writing tablets.
What items qualify as school instructional materials?
- Only these items are considered school instructional materials: reference books, reference maps and globes, textbooks, and workbooks.
What about coupons?
- If a retailer offers a discount to reduce the price of an eligible item to $20 (applies to school supplies) or less or $75 (applies to clothing) or less, the item will qualify for the exemption. This applies to all discounts even if a retailer’s coupon or loyalty card is required to secure the discount. If a retailer accepts a coupon that entitles the retailer to third-party reimbursement, such as a manufacturer’s coupon, the discount provided by the coupon does not reduce the item’s sales price for purposes of determining whether the item is eligible for the exemption.
What about online orders?
- Qualified items sold to consumers by mail, telephone, e-mail, or internet qualify for the sales tax exemption if the consumer orders and pays for the item and the retailer accepts the order during the exemption period for immediate shipment, even if delivery is made after the exemption period.
For more information visit: www.tax.ohio.gov