HB 450 Summary

• Establishes a three-day sales tax exemption period each August (first Friday through the following Sunday) for back-to-school items in Ohio.

• Exempts clothing items priced at $100 or less, school supplies priced at $20 or less, personal computers priced at $750 or less, and personal computer accessories priced at $750 or less from state sales and use taxes during the holiday period.

• Defines covered items with specific exclusions: clothing excludes accessories and protective equipment; school supplies include pens, pencils, binders, notebooks, calculators, and similar items; personal computers exclude cellular phones, video game consoles, and non-data-processing devices.

• Requires the tax commissioner to adopt rules implementing the exemption periods and provide informational bulletins to vendors before each exemption period explaining the tax holiday provisions.