Ohio back-to-school shoppers will not have to pay sales tax on certain items during the state’s first sales tax holiday. This one-time holiday starts at 12:01 a.m. on Friday, August 7, 2015 and runs till 11:59 p.m. on Sunday, August 9, 2015.
During this three day period, the following items will be exempt from state and local sales and use tax: (1) Clothing priced at $75.00 per item or less; (2) School supplies priced at $20.00 per item or less; and (3) School instructional material priced at $20.00 per item or less. There is no limit on the quantity of items purchased. However, merchandise bought for use in a trade or business is not eligible for the sales tax holiday.
In addition to in-store sales, this tax free holiday also applies to eligible items made online, by mail, telephone or e-mail. To qualify for the tax exemption, the order must be placed, paid for and accepted by the retailer for immediate shipment during the sales tax holiday. Actual delivery is not required during the three day period and can be completed after the exemption period.
For answers to Frequently Asked Questions including a detailed list of items that qualify for the exemption, you can visit the Ohio Department of Taxation’s Sales Tax Holiday webpage by clicking on the following link: Ohio Sales Tax Holiday – Ohio Department of Taxation.
If you have any questions or need assistance with any sales or use tax matter, please call or email me at Jsenney@pselaw.com or 937-223-1130.