COLUMBUS, Ohio (WOWO) — Ohio’s annual sales tax holiday is returning to a shorter back-to-school format in 2026, meaning shoppers will still have a chance to save but will face stricter limits on what qualifies.
The 2026 Ohio sales tax holiday will run from Friday, Aug. 7, through Sunday, Aug. 9, ending at 11:59 p.m.
Unlike last year’s expanded tax holiday, which lasted 14 days and covered nearly all tangible personal property priced at $500 or less, this year’s event is limited to qualifying clothing, school supplies and instructional materials.
The Ohio Department of Taxation says the following items will be exempt from sales and use tax during the holiday:
- Clothing items priced at $75 or less
- School supplies priced at $20 or less
- School instructional materials priced at $20 or less
The price limits apply to each individual item, not the total amount of a shopping trip.
That means a customer can purchase multiple qualifying items in the same transaction and receive the exemption on all eligible purchases. However, an item that exceeds the price limit by even one cent will not qualify.
For example, a shirt priced at $75.01 or a calculator priced at $20.01 would be fully taxable.
Eligible clothing includes items such as shirts, pants, shorts, dresses, skirts, sweaters, shoes, shoelaces, school uniforms and athletic uniforms according to WCMH.
Qualifying school supplies include items such as notebooks, binders, folders, pencils, pens, calculators, crayons, scissors, glue, erasers, composition books, loose-leaf paper and lunch boxes.
Instructional materials eligible for the tax break include textbooks, workbooks, reference books, maps and globes.
Some common school-related purchases will not qualify.
Items excluded from the tax holiday include clothing accessories such as jewelry, handbags, wallets and watches; protective equipment such as helmets and safety goggles; sports equipment including baseball gloves, footballs, bats, cleats and shin guards; electronics such as laptops, tablets, televisions and video game consoles; and taxable services such as haircuts.
Items purchased for use in a trade or business are also not eligible.
Retail discounts, coupons and loyalty programs can still be used during the sales tax holiday. If a discount lowers the price of an otherwise eligible item below the required threshold, the item can qualify for the exemption.
Online shoppers can also participate, but timing rules apply.
According to Ohio tax officials, an online purchase qualifies if the customer places the order, pays for the item and the seller ships it immediately during the tax holiday period. Eligible items shipped together will also qualify for a sales tax exemption on shipping and handling charges.
Consumers should pay attention to the seller’s location and time zone because online retailers use the time zone where the seller is located to determine when the tax holiday begins and ends.
Items that are back-ordered and unavailable during the tax holiday period will not qualify.
Eligible items placed on or picked up from layaway during the sales tax holiday are also exempt.
There is no overall spending cap for the event. Instead, eligibility is determined item-by-item.
Ohio’s permanent sales tax holiday began in 2019 after lawmakers approved Senate Bill 226, establishing the first weekend in August as the annual tax-free shopping period.
The holiday was expanded in 2024 and extended to 14 days in 2025 before lawmakers approved House Bill 186, returning the event to a three-day back-to-school format as part of a broader property tax relief package.
State officials encourage shoppers to review the list of qualifying and excluded items before making purchases to avoid unexpected sales tax charges at checkout.
