Is Clothing Taxed in Ohio? 2026 Rules & Holiday Guide

You cross the state line from Pennsylvania or New Jersey to go shopping in Ohio, look at your checkout receipt, and notice sales tax added to every sweater and pair of jeans. In many neighboring states, everyday clothing is completely exempt from sales tax, so seeing 7% or 8% added to apparel feels like an error. In Ohio, clothing is fully taxable tangible personal property 362 days a year. Here are the exact statutory rules, footwear guidelines, and the one week when clothing ships tax-free.

Ohio's Everyday Clothing Tax Rule

Under Ohio Revised Code § 5739.02, sales tax applies to all retail sales of tangible personal property unless a specific statutory exemption applies. Unlike Pennsylvania, Minnesota, or New Jersey, Ohio has no general clothing exemption.

Everyday apparel is taxed at your local county's combined sales tax rate (ranging between 6.50% and 8.00% across Ohio's 88 counties):

• Shirts, Pants, and Dresses: Fully taxable.
• Shoes, Boots, and Footwear: Classified as apparel and fully taxable.
• Outerwear (Coats, Jackets, Parkas): Fully taxable.
• Underwear and Socks: Fully taxable.
• Baby and Children's Clothes: Fully taxable.
• Hats, Belts, and Gloves: Fully taxable.

The One Exception: The Annual Ohio Sales Tax Holiday

The single window when Ohioans can purchase clothing completely tax-free is during the annual Ohio Sales Tax Holiday, held each August under Ohio Revised Code § 5739.41.

Qualifying Holiday Criteria

During the designated holiday period:

• Clothing Items Priced at $75 or Less: Completely exempt from Ohio state and local sales tax.
• School Supplies Priced at $20 or Less: Completely exempt.
• School Instructional Materials Priced at $20 or Less: Completely exempt.

Crucial Holiday Threshold Rules

• Item-by-Item Evaluation: The $75 threshold applies to each item individually, regardless of how many items you purchase in a single transaction. You can buy ten shirts priced at $50 each ($500 total) and pay $0.00 in sales tax.
• No Partial Deductions: If you buy a winter coat for $100, you pay sales tax on the full $100. Ohio does not exempt the first $75 and tax the remaining $25.
• Online Orders Included: Out-of-state online retailers delivering into Ohio must honor the holiday, provided the order is accepted and paid during the holiday dates.

For a full schedule of upcoming dates and qualifying lists, read our complete Ohio Sales Tax Holiday Guide.

Work Clothing vs. Industrial Safety Gear

Many Ohio tradespeople ask whether work boots, scrubs, or high-visibility clothing are tax-exempt:

• Purchased by Individual Employees: If an electrician, nurse, or construction worker buys steel-toe boots, scrubs, or work pants out of their own pocket, the purchase is 100% taxable. The state does not provide an exemption for employment uniforms purchased by workers.
• Purchased by Employers for Manufacturing Safety: Under R.C. § 5739.011, personal protective equipment (PPE) purchased directly by an employer that is legally required for factory or manufacturing line safety (like respirators, Kevlar gloves, or arc-flash suits) can qualify for the industrial manufacturing exemption when accompanied by Form STEC-B.

Sourcing Clothing Purchases Across Ohio

When you purchase clothing, which county rate applies?

• Brick-and-Mortar Store: You pay the sales tax rate of the county where the retail store is located (e.g., in Franklin County (8.00%) or Butler County (6.50%)).
• Shipped from an Ohio Retailer: Under Ohio origin sourcing (R.C. § 5739.033(B)(1)), an in-state boutique shipping clothing to you charges their home county rate.
• Shipped from an Out-of-State Retailer: Remote brands charge destination sourcing based on your delivery address.

To look up rates across all 88 counties, consult our Ohio Sales Tax Rates by County table or calculate clothing totals directly on our Ohio Sales Tax Calculator.

Frequently Asked Questions

Is clothing taxable in Ohio year-round?

Yes. Unlike neighboring Pennsylvania where clothing is permanently exempt, Ohio levies its full combined state and county sales tax (6.50% to 8.00%) on all standard apparel, footwear, and accessories.

Are shoes and athletic footwear taxed in Ohio?

Yes. Shoes, boots, sneakers, and sandals are legally classified as apparel and are fully subject to Ohio sales tax.

Are diapers and baby clothing taxed in Ohio?

Yes. Infant clothing, bibs, and children's apparel are fully taxable. Children's diapers are also subject to standard sales tax in Ohio.

How does the Ohio Sales Tax Holiday affect clothing?

During the annual Ohio Sales Tax Holiday (held in August), clothing items priced at $75 or less per item are 100% exempt from state and county sales tax.

What happens if a clothing item costs $80 during the Ohio Sales Tax Holiday?

The entire $80 purchase is fully taxable. Ohio's holiday exemption is a price ceiling, not an allowance; if an item exceeds $75.00, sales tax is assessed on the full purchase price.

Sources & Statutory References

• Ohio Revised Code § 5739.02 — Levy of Sales Tax
• Ohio Revised Code § 5739.41 — Sales Tax Holiday
• Ohio Department of Taxation — Sales and Use Tax FAQs on Clothing