Summary: Ohio’s 2026 back-to-school sales tax holiday runs Aug. 7-9 and returns to its traditional format, exempting only qualifying clothing (up to $75 per item), school supplies (up to $20 per item), and school instructional materials (up to $20 per item). Businesses selling into Ohio should review the updated eligibility rules, as many products covered under recent expanded sales tax holidays no longer qualify for the exemption.

Ohio’s annual sales tax holiday returns in 2026 with a much narrower scope than the expanded exemption period offered in recent years. The holiday will run from 12:00 a.m. Friday, Aug. 7, through 11:59 p.m. Sunday, Aug. 9, 2026, and is limited to qualifying back-to-school purchases.

Businesses making sales into Ohio should review the updated rules and product eligibility requirements, as many items that qualified under prior expanded holidays are no longer included.

In 2026, exempt items include:

• Clothing: $75 or less per item
• School supplies: $20 or less per item
• School instructional materials: $20 or less per item

Key Considerations for Businesses

The return to Ohio’s traditional back-to-school sales tax holiday means retailers should review their taxability settings, point-of-sale systems, and product mappings before Aug. 7 to ensure only qualifying items receive the exemption. Businesses that adjusted their systems for Ohio’s broader sales tax holidays in 2024 and 2025 should confirm those temporary changes have been reversed to avoid incorrectly exempting taxable merchandise.

For remote sellers and marketplace facilitators, the holiday applies to qualifying sales delivered to Ohio during the exemption period, regardless of where the seller is located. Businesses should also be prepared to answer customer questions regarding product eligibility and price thresholds, particularly for bundled transactions and items that exceed the statutory dollar limits.

Although the sales tax holiday offers savings for consumers, it does not change sellers’ filing or remittance obligations. Retailers should continue maintaining adequate documentation supporting exempt sales in the event of an audit.

For more information, visit the Ohio Department of Taxation’s website, contact your KSM advisor, or fill out the form below.

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