Sales Tax Holiday 2025: Ohio’s Expanded Program

The Ohio Department of Taxation recently issued a bulletin for its upcoming expanded sales tax holiday. This year’s sales tax holiday runs from August 1st through August 14th. This is the second year of the expanded sales tax holiday which applies to most purchases of tangible personal property priced at $500 or less.

The following items are excluded from the sales tax holiday:

• Motor vehicles
• Watercraft
• Alcoholic beverages
• Tobacco
• Vapor products
• Items containing Marijuana
• Taxable services

While the sales tax holiday benefits consumers it can create issues for retailers who must ensure their systems can apply the sales tax rules for the tax-free holiday. The Sales Tax Holiday webpage can be viewed here – Ohio’s 2025 Expanded Sales Tax Holiday | Department of Taxation. The Department has an FAQ page related to the 2025 sales tax holiday. The FAQ’s include relevant information for consumers and retailers and address specific scenarios related to the sales tax holiday.

If you have questions on Ohio’s tax alert or other SALT matters, please contact HBK’s SALT Advisory Group at hbksalt@hbkcpa.com.