Ohio 2026 Sales Tax Holiday Focuses On Cutting Back-To-School Costs

Ohio will once again offer a sales tax holiday to taxpayers. However, this year’s sales tax holiday will look a little different than prior years, as it returns to a more traditional holiday, focusing mainly on back-to-school items.

The three-day sales tax holiday will run from 12 a.m. Friday, Aug. 7, 2026, through 11:59 p.m. Sunday, Aug. 9, 2026. The holiday will apply to all items of clothing priced at $75 or less, school supplies priced at $20 or less, and school instructional materials priced at $20 or less.

This year’s sales tax holiday is a departure from previous years, both in length of the holiday and items included, as the 2024 and 2025 holidays lasted longer  than a week and covered nearly all purchases up to $500.

What Is Tax‑Free In 2026?

The Ohio Sales Tax Holiday is designed to help families prepare for the upcoming school year and includes:

• Clothing priced up to $75, including general clothing and footwear.
• School supplies commonly used by students such as notebooks, pens, folders, and backpacks up to $20 in price.
• School instructional materials including only reference books, reference maps and globes, textbooks, and workbooks up to $20 in price.

Each item must be priced at or below the dollar threshold for each category, or it will not qualify for the exemption. Additionally, the exemption is applied per item, and not on the overall receipt or quantity total.

What Is Not Included?

Unlike the broad holiday of previous years, the 2026 event does not extend to most general merchandise purchases. Many categories remain fully taxable, including:

• Electronics and higher‑priced tech items that exceed the per‑item cap.
• Household goods and general home merchandise.
• Vehicles, boats, and any motorized recreational equipment.
• Services of any kind, such as repairs, warranties, or installations.
• Purchases for use in a trade or business.

Retailers must charge tax on non‑qualifying items, even if those items are bought during the holiday period or appear on the same receipt as tax‑free purchases.

Additional Considerations

The sales tax holiday applies to  in‑store and online transactions as long as the sale occurs during the designated dates. For online orders, the key factor is when the seller processes and accepts payment, not when the item is shipped or delivered.

Layaway, rain checks, and special orders may have additional rules, so shoppers should check store policies and the latest state guidance before relying on the exemption for those situations.

The holiday applies to the entire sales tax rate, including county and transit authority permissive rates, and retailers are required to participate in the sales tax holiday. Retailers should review their point-of-sale software to confirm that it can appropriately apply the exempt sales during the holiday period.

GBQ will provide updates as warranted if additional guidance is provided by the Ohio Department of Taxation. Please contact your GBQ representative if you have questions or if you would like to discuss the foregoing in greater detail.