During the holiday, the following items are exempt from sales and use tax:
- Clothing priced at $75 per item or less;
- School supplies priced at $20 per item or less; and
- School instructional material priced at $20 per item or less.
Items used in a trade or business are not exempt under the sales tax holiday.
The Ohio Department of Taxation has answers to any of the questions you may have about the holiday on their website. They break down the different items that are exempt from sales and use tax during the holiday and much more here: