A back-to-school Ohio sales tax holiday is in effect from noon, Friday, Aug. 4, at until 11:59 p.m. Sunday, Aug. 6

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.