Beginning in 2019, Sub. S.B. 226 provides for a permanent sales tax holiday on the first Friday, Saturday, and Sunday of August each year. The sales tax holiday will begin on the designated Friday in August at 12:00 a.m. and end on the designated Sunday in August at 11:59 p.m. See also FAQ 29.
During the holiday, the following items are exempt from sales and use tax:An item of clothing priced at $75 or less;
An item of school supplies priced at $20 or less; and
An item of school instructional material priced at $20 or less.
Items used in a trade or business are not exempt under the sales tax holiday.
https://www.tax.ohio.gov/sales_and_use/salestaxholiday/holidayfaq.aspx?utm_source=Tax.Ohio.Gov+Tax+Alerts&utm_campaign=ebe216300f-EMAIL_CAMPAIGN_2019_05_08_12_04&utm_medium=email&utm_term=0_7593739655-ebe216300f-190681709
