What qualifies in Ohio
The item-by-item list — including the borderline cases. Dates and the short version live on the Ohio holidays page.
Clothing
$75 or less per item — anything at $75.01 or more is taxed in full| Item | Price cap | Tax status |
|---|---|---|
| Shirts, pants and jeans | $75 | Exempt |
| Coats and jackets | $75 | Exempt |
| Shoes, sneakers and boots | $75 | Exempt |
| Shoelaces Ohio counts laces as clothing; plenty of states don't | $75 | Exempt |
| Insoles for shoes | $75 | Exempt |
| Steel-toed shoes | $75 | Exempt |
| Sandals and slippers | $75 | Exempt |
| Socks, stockings and pantyhose | $75 | Exempt |
| Underwear, girdles and garter belts | $75 | Exempt |
| Diapers, children's and adult disposable ones count too | $75 | Exempt |
| Baby receiving blankets and rubber pants | $75 | Exempt |
| Bathing suits and caps | $75 | Exempt |
| Beach capes and coats | $75 | Exempt |
| Belts and suspenders | $75 | Exempt |
| Hats, caps and earmuffs | $75 | Exempt |
| Gloves and mittens for everyday use | $75 | Exempt |
| Neckties and scarves | $75 | Exempt |
| Lab coats | $75 | Exempt |
| Household and shop aprons | $75 | Exempt |
| Rainwear and overshoes | $75 | Exempt |
| Costumes a costume mask sold by itself is taxed | $75 | Exempt |
| Formal wear and wedding apparel | $75 | Exempt |
| Athletic and everyday uniforms | $75 | Exempt |
| Athletic supporters and footlets | $75 | Exempt |
Clothing that doesn't count
| Item | Price cap | Tax status |
|---|---|---|
| Sports and recreational equipment the gear itself, even when you wear it | — | Not exempt |
| Protective equipment | — | Not exempt |
| Clothing accessories and equipment | — | Not exempt |
| Belt buckles sold separately | — | Not exempt |
| Costume masks sold separately | — | Not exempt |
| Patches and emblems sold separately | — | Not exempt |
| Sewing machines, needles, pins and patterns | — | Not exempt |
| Buttons, fabric, lace, thread, yarn and zippers | — | Not exempt |
School supplies
$20 or less per item — only the supplies Ohio names count| Item | Price cap | Tax status |
|---|---|---|
| Pens, pencils and markers | $20 | Exempt |
| Crayons, blackboard chalk and highlighters | $20 | Exempt |
| Erasers and pencil sharpeners | $20 | Exempt |
| Notebooks, composition books and legal pads | $20 | Exempt |
| Loose-leaf, copy, graph and construction paper | $20 | Exempt |
| Poster board | $20 | Exempt |
| Binders and folders | $20 | Exempt |
| Glue, paste and cellophane tape | $20 | Exempt |
| Scissors, rulers, protractors and compasses | $20 | Exempt |
| Calculators | $20 | Exempt |
| Lunch boxes and book bags | $20 | Exempt |
| Index cards and index card boxes | $20 | Exempt |
| Pencil boxes and writing tablets | $20 | Exempt |
School instructional material
$20 or less per item — these four things and nothing else| Item | Price cap | Tax status |
|---|---|---|
| Textbooks | $20 | Exempt |
| Workbooks | $20 | Exempt |
| Reference books | $20 | Exempt |
| Reference maps and globes | $20 | Exempt |
What doesn't qualify
| Item | Price cap | Tax status |
|---|---|---|
| Clothing priced $75.01 or more no partial break — you pay tax on the whole price, not just the part above $75 | — | Not exempt |
| School supplies priced $20.01 or more | — | Not exempt |
| Instructional material priced $20.01 or more | — | Not exempt |
| Anything else you'd buy in a store in 2026 the break covers only clothing and school items — the $500-per-item version Ohio ran in 2024 and 2025 isn't back | — | Not exempt |
| Restaurant food | — | Not exempt |
| Alcohol | — | Not exempt |
| Tobacco and vape products | — | Not exempt |
| Items containing marijuana | — | Not exempt |
| Motor vehicles | — | Not exempt |
| Boats, watercraft and titled outboard motors | — | Not exempt |
| Taxable services | — | Not exempt |
| Anything bought for use in a business business-to-business sales sit outside the holiday entirely | — | Not exempt |
Full list: Ohio Department of Taxation, Sales Tax Holiday — checked on 2026-08-14. When an item isn't on this page, that publication is the place to look.