Ohio and West Virginia are gearing up to welcome back-to-school shoppers with sales tax exemptions on commonly used school supplies.

In Buckeye State, the holiday will run from midnight Friday until 11:59 p.m. on August 7. In the Mountain State, the holiday will run from midnight Friday through August 8, 11:59 p.m.

Programs differ a bit between states – Ohio will not charge sales tax for an item of clothing priced at $75 or less; a school supply whose price is $20 or less; or an item of school instructional material priced at $20 or less. In West Virginia, the holiday will apply to certain garments with a purchase price of $125 or less; certain school supplies whose purchase price is $50 or less; certain educational materials the purchase price of which is $20 or less; certain laptops and tablets with a purchase price of $500 or less; and certain sports equipment with a purchase price of $150 or less.

Goods purchased for use in a trade or business are not eligible for the sales tax exemption.

Just for clarity, both states have a similar definition of school supplies, including binders; book bags; calculators; tape; blackboard chalk; compasses; composition books; pencils; erasers; folders (stretch, pocket, plastic and manila); glue, paste and paste sticks; highlighters; index cards; index boxes; legal notepads; lunch boxes; markers; notebooks; paper; lined loose-leaf notebook paper, copy paper, graph paper, tracing paper, manila paper, colored paper, poster board and construction paper; pencil boxes and other school supply boxes; sharpener; pencils; pens; protractors; leaders; the scissors; and writing tablets.

In other words, school supplies.

The same is true with clothing, which includes, but is not limited to, shirts; blouses; sweaters; Pants; shorts; skirts; Dresses; uniforms (sports and non-sports); shoes and shoe laces; insoles for shoes; sneakers; sandals; boots; shoe covers; slippers; steel-toed shoes; underwear; socks and stockings; hosiery; tights; feet; coats and jackets; rainwear; general purpose gloves and mittens; hats and caps; earmuffs; belts and suspenders; ties; scarves; aprons (household and shop); laboratory coats; sports fans; bathing suits and caps; beach capes and coats; costumes; baby blankets; diapers for children and adults, including disposable diapers; rubber pants; garters and suspender belts; belts; formal wear; and wedding clothes.

The idea is largely aimed at the start of the school year. With many families facing a need for charity to provide the most needed supplies for their children, it makes sense to offer some relief to those who can afford but whose budgets will be stretched at this time of year.

It should also give some respite to many teachers who outfit their classrooms out of their own pocket. According to Adoptaclassroom.org, teachers in public, private, and charter schools spent an average of $750 out of pocket on school supplies last year.

The annual survey showed that 30% of teachers spent $1,000 or more.

Pennsylvania has no tax exemption this year, but it should be noted that the Commonwealth does not charge clothing tax.

The sales tax exemptions offer a bit of a payout that should help retailers and ease some August wallet pain for residents of the tri-state area.