Tax-Free Days at Goodwill Stores
Tax-free back-to-school shopping is back for another year. Our stores will be participating in this tax-free holiday.
Our Ohio stores will have tax-free purchases Friday, August 1 through Thursday, August 14. Our West Virginia location will have tax-free purchases Friday, August 1 through Monday, August 4.
Here are the rules and regulations for Ohio:
Eligible Items: Almost all tangible personal property priced at $500 or less is tax-free.
Exclusions: The following items will still be taxed:
- Watercraft or outboard motors
- Motor vehicles
- Alcoholic beverages
- Tobacco products
- Vapor products
- Items containing marijuana
Examples of Tax-Exempt Items
- Electronics: Computers, televisions, and other gadgets
- Clothing: Any apparel items
- Books: All types, including novels and textbooks
- Home Goods: Furniture, kitchenware, and home décor
- Plants: Indoor and outdoor plants
- Sporting Goods: Equipment and apparel for sports
- Food and Beverages: Dine-in food, dietary supplements, and soft drinks
Note: These are just examples. Many other items will also be exempt from sales tax during this period.
You can find more information about Ohio rules by clicking here.
Here are the rules and regulations for West Virginia:
What items qualify for the sales tax holiday?
During the holiday, the following items are exempt from Sales and Use tax:
- Certain clothing with a purchase price of $125 or less
- Certain laptop and tablet computers with a purchase price of $500 or less; and
- Certain school instruction material with a purchase price of $20 or less
- Certain school supplies with a purchase price of $50 or less
- Certain sports equipment with a purchase price of $150 or less.
Items purchased for use in a trade or business are not exempt under the sales tax holiday.
Can multiple qualifying items be purchased in a single tax-exempt transaction?
There is no limit on the amount of the total purchase. The qualification is determined by each individual item.
What items of clothing qualify?
“Clothing” includes, but is not limited to:
- aprons (household and shop)
- athletic supporters
- baby receiving blankets
- bathing suits and caps
- beach capes and coats
- belts and suspenders
- blouses
- boots
- coats and jackets
- costumes
- diapers, children and adult, including disposable diapers
- dresses
- ear muffs
- footlets
- formal wear
- garters and garter belts
- girdles
- gloves and mittens for general use
- hats and caps
- hosiery
- insoles for shoes
- lab coats
- neckties
- overshoes
- pants
- pantyhose
- rainwear
- rubber pants
- sandals
- scarves
- shirts
- shoes and shoe laces
- shorts
- skirts
- slippers
- sneakers
- socks and stockings
- steel-toed shoes
- sweaters
- underwear
- uniforms (athletic and nonathletic)
- wedding apparel
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:
- Belt buckles sold separately.
- 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 hair pieces.
- Costume masks sold separately.
- Items purchased for use in a trade or business.
- Patches and emblems sold separately.
- Protective equipment. Protective equipment includes breathing masks; clean room 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 welder’s 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.
Does the $125 exemption apply to the first $125 of an item of clothing?
No. The exemption applies to items selling for $125 or less. If an item of clothing sells for more than $125, tax is due on the entire selling price.
Can a retailer split items that are normally sold together for the item to fall below the threshold?
No. For example, the retailer may not sell a pair of $150 shoes as two individual $75 items for the purchase to qualify for the exemption.
What types of items qualify as school supplies?
Notes:
- “School supplies” does not include any item purchased for use in a trade or business.
- Items not included in this list are taxable.
School supplies include only the following items:
- binders
- blackboard chalk
- book bags
- calculators
- cellophane tape
- colored paper
- compasses
- composition books
- construction paper
- copy paper
- crayons
- erasers
- folders (expandable, pocket, plastic, and manila)
- glue, paste, and paste sticks
- graph paper
- highlighters
- index card boxes
- index cards
- legal pads
- loose leaf ruled notebook paper
- lunch boxes
- manila paper
- markers
- notebooks
- paper
- pencil boxes and other school supply boxes
- pencil sharpeners
- pencils
- pens
- poster board
- protractors
- rulers
- scissors
- tracing paper
- writing tablets
What types of items qualify as school instructional material?
Notes:
- “School instructional material” does not include any material purchased for use in a trade or business.
- Items not included in this list are taxable.
School instructional material includes only the following items:
- reference books
- reference maps and globes
- textbooks
- workbooks
You can find more information about West Virginia rules by clicking here.