Ohio Implements Sales Tax Exemptions for Baby and Child Products


Dayton, Ohio — Starting October 1, 2023, the task of caring for infants and young children may become a bit more manageable for Ohio residents.

A recently enacted law earlier this year has rendered several essential baby and child products permanently exempt from sales tax in the state.

The list of exempted items includes:

- Children’s diapers

- Therapeutic and preventative creams and wipes

- Child restraints and booster seats

- Cribs

- Strollers

The new exemption imposes no restrictions on the quantity or value of these products that can be purchased.

In the event that you are erroneously charged sales tax for an exempted product, you have the option to apply for a sales tax refund by completing a ST AR form. It is imperative to carefully follow the instructions outlined on the form and furnish evidence of payment.

Furthermore, this exemption extends to any purchases made within or from Ohio, regardless of the location of the retailer from which the product was bought. Should you encounter a sales tax charge for an exempted product in an online transaction, simply complete the provided form to initiate the refund process.