VANDALIA — With the start of school right around the corner, shoppers will have an extra incentive to shop for back-to-school items and clothing this coming weekend.
The sales tax holiday, approved by Ohio’s General Assembly, is a one-time event, from 12:01 a.m. Friday, Aug. 7, through 11:59 p.m. Sunday, Aug. 9, both in store and online. A new state law would have to be passed to extend the promotion beyond 2015.
The tax holiday applies to all items of clothing priced $75 or less, school instructional materials priced at $20 or less, and school supplies priced at $20 or less.
There is no limit to the number of individual items that may be purchased.
Under the guidelines posted on the Ohio Department of Taxation’s website, definition of clothing is “all human wearing apparel suitable for general use.” It includes shirts, shoes, pants, shorts, sweaters, shoes and shoe laces, including athletic footwear – all subject to the $75 per item limitation.
Any item costing more than $75 will be taxed normally.
Items not included in the definition of clothing are accessories and equipment such as briefcases, handbags, handkercheifs, wallets, and watches.
“School supplies” include only the following items: 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.
Items not included on the list are taxable. Each item is also subject to the $20 limit per item.
“School instructional material” includes only the following items: reference books, reference maps and globes, textbooks, and workbooks.
Items not included in this list are taxable.
Items ordered online are also covered under the exemption provided they are purchased during the tax holiday period.
For more detailed information on the sales tax holiday, visit tax.ohio.gov.