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even if the item was delivered during the sales tax holiday

Time:2019-08-03 19:25Shoes websites Click:

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Parents and student will be swarming shops and looking online to save money on school supplies as Ohio's annual Sales Tax Holiday takes place Friday, Saturday, and Sunday. 

The sales tax holiday got underway Friday, August 2, 2019, at midnight and will end on Sunday, August 4, 2019, at 11:59 p.m.

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 provided answers to Sales Tax Holiday frequently asked questions:

1. When is the sales tax holiday?

Beginning in 2019, Sub. S.B. 226 provides for a permanent sales tax holiday on the first Friday, Saturday, and Sunday of August each year.  The sales tax holiday will begin on the designated Friday in August at midnight and end on the designated Sunday in August at 11:59 p.m.  See also FAQ 29.

2. What items qualify for the sales tax holiday?

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.
Items used in a trade or business are not exempt under the sales tax holiday.

3. 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.

4. What items of clothing qualify?

“Clothing” is defined as all human wearing apparel suitable for general use. “Clothing” includes, but is not limited to, shirts; blouses; sweaters; pants; shorts; skirts; dresses; uniforms (athletic and nonathletic); shoes and shoelaces; insoles for shoes; sneakers; sandals; boots; overshoes; slippers; steel-toed shoes; underwear; socks and stockings; hosiery; pantyhose; footlets; coats and jackets; rainwear; gloves and mittens for general use; hats and caps; ear muffs; belts and suspenders; neckties; scarves; aprons (household and shop); lab coats; athletic supporters; bathing suits and caps; beach capes and coats; costumes; baby receiving blankets; diapers, children and adult, including disposable diapers; rubber pants; garters and garter belts; girdles; formal wear; and wedding apparel.

5. What is not included in the definition of clothing?

While clothing is eligible for the holiday, 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; sunglasses (non-prescription); umbrellas; wallets; watches; and wigs and hairpieces.
Protective equipment.  Protective equipment includes: breathing masks; cleanroom 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.

6. Does the $75 exemption apply to the first $75 of an item of clothing?

In other words, if the selling price of an item of clothing is $80, is the first $75 exempt from sales tax?  No. The exemption applies to items selling for $75 or less. If an item of clothing sells for more than $75, tax is due on the entire selling price.

7. What if the retailer sells a pair of shoes for $125, can the retailer split the pair of shoes to fall below the threshold?

No.  A retailer may not split items that are normally sold together in order to fall under the sales price threshold.

8. What types of items qualify as school supplies?

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