Ohio’s 2026 sales tax holiday ends at 11:59 p.m. on Sunday, August 9. It begins at 12:00 a.m. on Friday, August 7, giving shoppers a three-day window to buy qualifying clothing and school items without paying sales tax.1Ohio Department of Taxation. Ohio Sales Tax Holiday Once Monday, August 10 arrives, the standard 5.75 percent state rate plus any local sales taxes apply again on everything you buy.2Ohio Department of Taxation. Sales and Use Tax
What Changed from 2024 and 2025
If you shopped during Ohio’s expanded holidays in 2024 or 2025, don’t expect the same deal. Those years ran for 10 days or two weeks and let you buy almost anything priced at $500 or less tax-free. That is gone. Ohio has returned to its traditional back-to-school format for 2026: three days, three narrow categories, and much lower price caps.1Ohio Department of Taxation. Ohio Sales Tax Holiday Electronics, furniture, appliances, and general merchandise are taxable this year.
What Qualifies and the Price Caps
Three categories qualify, each with its own per-item ceiling:1Ohio Department of Taxation. Ohio Sales Tax Holiday
- Clothing suitable for general use, priced at $75 or less per item.
- School supplies commonly used by students in a course of study, priced at $20 or less per item.
- School instructional materials, meaning written reference materials students use to learn a subject, priced at $20 or less per item.
The caps apply per item, not per receipt. Five shirts at $70 each are all tax-free. A single jacket at $76 is taxed on the full price with no partial break. A $22 calculator is fully taxable; a $19 pack of pens is not.3Ohio Legislative Service Commission. Ohio Code 5739.02 – Levy of Sales Tax – Purpose – Rate – Exemptions
Clothing That Doesn’t Count
Ohio reads “clothing” broadly: shirts, pants, dresses, shoes, boots, coats, underwear, socks, hats, gloves, belts, diapers (including disposables), uniforms, and formal wear all qualify under the $75 cap. Several familiar items do not, and they stay taxable no matter the price:
- Accessories such as jewelry, handbags, wallets, watches, non-prescription sunglasses, and umbrellas.
- Protective equipment such as hard hats, safety goggles, breathing masks, tool belts, and welding gear.
- Sports and recreation gear such as cleated or spiked athletic shoes, ski boots, roller and ice skates, shin guards, and wetsuits.
- Sewing materials and equipment, including fabric, thread, yarn, sewing machines, patterns, and zippers.
- Anything bought for a trade or business, even a shirt that would otherwise qualify.1Ohio Department of Taxation. Ohio Sales Tax Holiday
Items That Never Qualify
Motor vehicles, watercraft, alcoholic beverages, tobacco products, and vapor products remain fully taxable throughout the holiday.3Ohio Legislative Service Commission. Ohio Code 5739.02 – Levy of Sales Tax – Purpose – Rate – Exemptions So do electronics, appliances, and furniture, since the broader exemption that once covered them is not being offered in 2026.1Ohio Department of Taxation. Ohio Sales Tax Holiday
Online Orders, Shipping, and Layaway
Online purchases qualify as long as you place and pay for the order during the three-day window and the retailer accepts it for shipment in that same period. Delivery date doesn’t matter.3Ohio Legislative Service Commission. Ohio Code 5739.02 – Levy of Sales Tax – Purpose – Rate – Exemptions
Watch shipping charges. Shipping and handling are generally part of the total sale price in Ohio. A $72 shirt with a $5 shipping fee can cross the $75 threshold and lose the exemption, so in-store pickup is the safer option when you’re near a cap. Layaway works too: you can start a plan before August 7 and finalize or pick up during the holiday to get the exemption.
If a Store Charges You Tax by Mistake
Retailers are expected to program their registers to exempt qualifying items automatically. If one charges tax on something eligible, bring the receipt back and ask for a refund of the tax. The retailer is responsible for issuing it. If the store refuses, you can file Form STAR with the Ohio Department of Taxation to claim the overcharge back from the state.1Ohio Department of Taxation. Ohio Sales Tax Holiday Keep your receipt either way; it’s your proof the sale happened inside the exempt window.