Ohio returns to a three-day back-to-school sales tax holiday in 2026. Qualifying clothing, school supplies, and instructional materials are exempt from state, county, and transit sales tax.
What qualifies
- Clothing: $75 or less per item
- School supplies: $20 or less per item
- Instructional materials: $20 or less per item
Do online purchases count?
Qualifying online purchases can receive the exemption when the transaction falls within Ohio’s holiday rules. Verify tax is removed before completing checkout.
State and local tax treatment
The exemption applies to state, county, and transit sales taxes. Retailer participation is mandatory.
Important limitation
Ohio’s broader expanded holiday was canceled for 2026; the standard back-to-school limits apply.
Primary source: Ohio Department of Taxation — Sales Tax Holiday. Source checked July 13, 2026.