Ohio Governor, John Kasich, signed Substitute Senate Bill 226 into law, providing for a permanent three-day sales tax holiday each August. The back to school sales tax holiday will take place the first Friday of August and the following Saturday and Sunday of each year, beginning in 2018. Sales of the following will be exempt from sales and use tax:
Clothing excludes items purchased for use in a trade or business; clothing accessories or equipment; protective equipment; sports or recreational equipment; belt buckles sold separately; costume masks sold separately; patches and emblems sold separately; sewing equipment and supplies including sewing materials that become part of clothing. School supplies exclude items purchased for use in a trade or business.
Each year since 2015, the Ohio General Assembly has passed bills to approve one-time sales tax holidays in August. Effective March 30, 2018, the three-day sales tax holiday is permanent. (Sub. S.B. No. 226, 132nd Ohio General Assembly).