Ohio Issues Sales Tax Holiday Alert

The Ohio Department of Taxation recently issued an alert for its upcoming back-to-school Sales Tax Holiday. This year’s sales tax holiday runs from Friday, August 4th through Sunday, August 6th. Purchases of the following items are exempt during the holiday period:

  • Clothing priced at $75 or less
  • School supplies priced at $20 or less
  • School instructional materials priced at $20 or less
  • The Sales Tax Holiday does not apply to items purchased for use in a trade or business.

    The Department also maintains a FAQ page related to the sales tax holiday. The FAQs include definitions of clothing, school supplies, and instructional materials as well as answers to other common questions. The Sales Tax Holiday webpage can be viewed here.

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

    About the Author(s)
    Matt Dodge is a Senior Manager, State and Local Tax, HBK CPAs & Consultants. He has more than 20 years of experience in state and local tax (SALT) with a focus on sales and use tax. He has served clients in various industries, including construction, manufacturing, oil and gas, retail, service providers, and transportation. He can be reached by email at mdodge@hbkcpa.com.
    Hill, Barth & King LLC has prepared this material for informational purposes only. Any tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code or under any state or local tax law or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein. Please do not hesitate to contact us if you have any questions regarding the matter.