Ohio shoppers will have three days to save on back-to-school purchases during the state’s annual sales tax holiday, which runs from 12:01 a.m. Friday, Aug. 7, through 11:59 p.m. Sunday, Aug. 9.

During the tax-free weekend, eligible clothing items priced at $75 or less per item qualify for the exemption. The category includes everyday apparel such as shirts, pants, dresses, shoes, boots, sandals, coats, jackets, socks, underwear, hats, uniforms, diapers and rainwear.

Clothing accessories and equipment, protective gear, sports and recreational equipment, sewing supplies and materials, and items purchased for use in a trade or business are not eligible.

School supplies priced at $20 or less per item also qualify. Eligible items include backpacks, binders, calculators, composition books, crayons, folders, glue, highlighters, lunch boxes, markers, notebooks, paper, pencil boxes, pencils, pens, rulers, scissors and writing tablets.

School instructional materials priced at $20 or less per item are also exempt. Qualifying materials include textbooks, workbooks, reference books, reference maps and globes.

The exemption does not apply to clothing priced at more than $75 per item, school supplies costing more than $20 per item or school instructional materials priced above $20 per item.

Other purchases that remain taxable include restaurant meals, boats and watercraft, titled outboard motors, motor vehicles, alcoholic beverages, tobacco and vape products, marijuana products, taxable services and items purchased for business use.