SALT Report 3921 – S.B. 9 enacted a sales tax holiday to occur only in 2017. During the holiday, the following items are exempt from sales and use tax:

• Clothing priced at $75 per item or less;
• School supplies priced at $20 per item or less; and
• School instructional material priced at $20 per item or less.

Items used in a trade or business are not exempt under the sales tax holiday.

For More Information:

Ohio Department of Taxation

Sales Tax Holiday FAQ’s