2016 Ohio sales tax holiday: What you need to know

WDTN Photo/Paul Rodzinka

DAYTON, Ohio (WDTN) – The 2016 Ohio sales tax holiday will be here before you know it, lasting for three days. Here is a breakdown of what you need to know from Ohio Department of Taxation.

2016 Back-to-School Sales Tax Holiday

  • Begins at 12:00 a.m. on Friday, August 5, 2016
  • Ends at 11:59 p.m. on Sunday, August 7, 2016.

During the holiday, the following items are exempt from sales and use tax:

  • An item of clothing priced at $75 or less;
  • An item of school supplies priced at $20 or less; and
  • An item of school instructional material priced at $20 or less.

The following items are not eligible for the holiday and are subject to tax during the holiday period:

  • Items purchased for use in a trade or business.
  • Clothing accessories or equipment.  Clothing accessories or equipment include: briefcases; cosmetics; hair notions, including, but not limited to, barrettes, hair bows, and hair nets; handbags; handkerchiefs; jewelry; sun glasses (non-prescription); umbrellas; wallets; watches; and wigs and hair pieces.
  • Protective equipment.  Protective equipment includes: breathing masks; clean room apparel and equipment; ear and hearing protectors; face shields; hard hats; helmets; paint or dust respirators; protective gloves; safety glasses and goggles; safety belts; tool belts; and welders gloves and masks.
  • Sewing equipment and supplies including, but not limited to, knitting needles, patterns, pins, scissors, sewing machines, sewing needles, tape measures, and thimbles; and sewing materials that become part of “clothing” including, but not limited to, buttons, fabric, lace, thread, yarn, and zippers.
  • Sports or recreational equipment.  Sport or recreational equipment includes ballet and tap shoes; cleated or spiked athletic shoes; gloves, including, but not limited to, baseball, bowling, boxing, hockey, and golf; goggles; hand and elbow guards; life preservers and vests; mouth guards; roller and ice skates; shin guards; shoulder pads; ski boots; waders; and wetsuits and fins.
  • Belt buckles sold separately.
  • Costume masks sold separately.
  • Patches and emblems sold separately.

Can multiple qualifying items be purchased in a single tax-exempt transaction?

For example, would the purchase of two shirts, two pair of pants, a pair of shoes and a jacket (each item costing $50, total purchase $300) be tax exempt? There is no limit on the amount of the total purchase. The qualification is determined item by item.

What types of items qualify as school supplies?

“School supplies” include only the following items: binders; book bags; calculators; cellophane tape; blackboard chalk; compasses; composition books; crayons; erasers; folders (expandable, pocket, plastic, and manila); glue, paste, and paste sticks; highlighters; index cards; index card boxes; legal pads; lunch boxes; markers; notebooks; paper; loose leaf ruled notebook paper, copy paper, graph paper, tracing paper, manila paper, colored paper, poster board, and construction paper; pencil boxes and other school supply boxes; pencil sharpeners;  pencils; pens; protractors; rulers; scissors; and writing tablets.

Items not included in this list are taxable. “School supplies” does not include any item purchased for use in a trade or business.

Does the exemption apply to layaway sales?

Qualifying items placed on or picked up from layaway during the sales tax holiday are exempt from sales tax.

For more information you can visiting the Ohio Department of Taxation.

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