Ohio’s Streamlined Sales Tax Taxability Matrix has been updated to reflect the 2015 sales tax holiday.
Ohio will provide for a three-day sales tax holiday in August 2015 – a one-time event. It is set to begin at 12:01 a.m. on Friday, August 7 and it will conclude on Sunday, August 9 at 11:59.
Clothing is defined as “all human wearing apparel suitable for general use.” It includes, but is not limited to, the following:
The following is a sampling of items that are not exempt during the sales tax holiday:
Items that are normally sold as a unit and that include both taxable and exempt items must be sold as a unit during the tax-free period and taxed. Only if the components of a set are normally priced as separates may they be sold as separate articles.
Exempt school supplies include the following:
Few items qualify for the exemption as school instructional materials. These are:
Items purchased by mail, catalog, email or Internet qualify for the sales tax holiday if both of the following are true:
Shipping charges may qualify for the exemption, or they may not. If the entire order is exempt, shipping charges are exempt. If a portion of the order is subject to tax, then the retailer “must charge tax on the portion of the shipping and handling charges allocated to the taxable items in the shipment.”
All vendors must comply with the sales tax holiday, and retailers must report sales of qualifying clothing, school supplies, or school instructional materials on Line 1 of the Ohio sales and use tax return.
Additional information is available on the Ohio Department of Taxation website.
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