For 2026, Ohio Sales Tax Holiday Reverts to the Traditional Structure

Ohio businesses may find relief in the state’s revised approach to the 2026 sales tax holiday. After the broad and often confusing expansion of the holiday in 2025, Ohio is returning to a more traditional format focused solely on back-to-school purchases.

For many businesses, particularly restaurants, contractors and building material suppliers, the change removes a significant layer of uncertainty and administrative burden. The exemption will run for three days and follows the state’s traditional back-to-school sales tax holiday structure.

What Qualifies for the Ohio Sales Tax Holiday

According to the Ohio Department of Taxation, the 2026 Ohio Sales Tax Holiday will apply to:

• Clothing priced at $75 or less per item

School supplies and instructional materials priced at $20 or less per item

Please select this link to read the complete article from OSAP Mission Partner Clark Schaefer Hackett Business Advisors.