COLUMBUS—Senate President Matt Huffman (R-Lima) wants to remind everyone across the state, and families living in the 12th Senate District, to make the most of the upcoming back-to-school sales tax holiday, August 5-7.
“Over the years, the sales tax holiday has proven to be an effective tool to relieve some of the financial burden of the start of a new school year,” said Huffman. “With many families struggling with rising costs of goods and services, I encourage parents and teachers to take advantage of this opportunity to keep more of their hard-earned dollars, while ensuring our kids are prepared to return to the classroom.”
In the 132nd General Assembly, Huffman co-sponsored Senate Bill 226, which created a permanent three-day sales tax “holiday” each August, during which sales of clothing and school supplies are exempt from sales and use tax.
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. This year, Ohio’s sales tax holiday is from Friday, August 5, 2022 at 12:00 a.m. to Sunday, August 7, 2022 at 11:59 p.m.
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.
“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 in this list are taxable. “School supplies” does not include any item purchased for use in a trade or business.
“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. “School instructional material” does not include any material purchased for use in a trade or business.