During the sales tax holiday, items falling into the following categories are exempt from sales and use tax:
Clothing priced at $75 per item or less
School supplies priced at $20 per item or less
School instructional material priced at $20 per item or less
More information can be found on the State of Ohio’s website under the FAQ section:
http://www.tax.ohio.gov/sales_and_use/salestaxholiday/holidayfaq.aspx