As the Downtown Throwdown, the event grew into one of Downtown PKB’s signature events.

“Originally the event was a contest. Everyone voted on their favorite barbecue,” said Amanda Stevens, executive director of Downtown PKB. But the competitive aspect is gone and “we don’t even focus on barbecue anymore.”

Live music, beer and food vendors are still very much in the mix, however, she said.

Live entertainment will be provided starting at 6 p.m. by Two for the Road, followed by the Michael Christopher Band at 7:30.

Advance tickets are $20 and can be purchased online through Downtown PKB’s website, downtownpkb.com, or in person at The Blennerhassett Hotel, 320 Market St., Parkersburg. Tickets will also be available at the gate the day of the event for $25.

The Brewfest is a cashless event, with beer and admissions purchases requiring a debit or credit card, although some food vendors may accept cash.

The event will go on, rain or shine, Stevens said.

Additional information is available online at downtownpkb.com.

The popular monthly event offers late shopping, live music, pop-up artists, special sales and restaurant promotions.

On the lawn of the Armory on Front Street, exhibits will be available from Artsbridge, Waterview Pointe, Washington County Soil & Water, MOV’n Dragons, Washington County Board of Developmental Disabilities and Rivers, Trails & Ales.

Makerspace at BB2C will show a free movie on the lawn at 8:30 p.m., “Honey, I Shrunk the Kids.”

On Putnam Street, Peoples Bank Theatre will continue its free outdoor concert series. OYO will perform in the street, followed by country superstar Dustin Lynch’s concert inside the theatre.

Teri Ann’s will offer its Summer Blowout. At J&M Books and Play, customers spending $25 can roll the dice for discounts of 10-20% and Two Peas in a Pod Florist will offer 10% off purchases of $10 or more.

American Flags and Poles will have all metal yard art on sale and Dad’s Primitive Workbench will celebrate its new fall décor with a free gift for purchases of $75 or more. Clutch Collective will host local artist Samantha Keith of Super Bloom Studios and Wit & Whimzy will host local grower Briar & Bloom with fresh bouquets. Both stores will also have Mystery Grab Bags, clearance items and no sales tax on clothing and school supplies. In addition, any donation of school supplies will earn a ticket to win a gift basket.

Schafer Leather Store will feature 20% off all footwear while Emleigh’s and Mama B’s will have racks marked “The More You Buy, The More You Save”.

In the Back to School Bash at Threadz Boutique, any school employee with a 2026-27 ID can receive 20% off a purchase. River City Spaces will have its new fall décor and every purchase will be entered to win a $25 gift card. Local maker Lexi Wittekind of Good Witt Designs will be on hand with her creations. At Downtown Bargains, customers can shop for squishy favorites and back-to-school goodies.

First City Records will have hundreds of new records at 5 p.m. and offer discounts on apparel. In honor of RTA, the store will serve a healthy and refreshing pickle juice mocktail. Every purchase will be entered into a raffle at Life Balance Healing on Putnam Street. Dead People’s Stuff will be open late along with Wilky’s Market with free samples.

The Wellness Retreat is inviting the public to its new location, 323 Second St. where it will have snacks, discounts and giveaways to celebrate. At the Town House, Stone Quillen Band will take the stage at 8 p.m. and guests can enjoy Masthead Freelance IPA on draft. Over the Moon Pub & Pizza will be serve specialty Mule Drinks in preparation for Walshapalooza the next day.

“First Fridays act as a catalyst for the entire downtown business area,” Mike Walsh, owner of Over the Moon Pizza.

Walsh is looking forward to this weekend.

“The community gets excited and they come out and support all of us running shops downtown,” he said. “It’s great for business and a fun time with our customers.”

Downtown First Friday events take place the first Friday of every month from 5-9 p.m., February through December. Highlights of these events include late shopping, artists and musicians, area organizations and activities tied into the theme. Each First Friday is a celebration of community and an opportunity for locals, tourists and groups to show their support for the town, have fun and enjoy vibrant and historic downtown Marietta.

A ceremonial ground breaking was held for the new Community Bank at Avery and Eighth streets where a 22,000 square foot three-story facility will open by the end of 2027, President and CEO Susan A. Barker said. The value of the project is about $15 million, she said.

“When people see a ground breaking ceremony, they often see a construction project,” Barber said. “What I see is an investment in the future. This new building represents our confidence in Parkersburg, our commitment to serving our customers and our commitment to continue as a local independent community bank.”

The engineers, architects and contractors for the project are the Mills Group, Allegheny Design Services, GPI, Triad Engineering and 3D Construction.

“It’s about creating a home for an institution that has been part of the community,” Michael Mills, a founder of the Mills Group, said.

Community Bank was established in 1917 in the 500 block of Juliana Street, having moved to its current location in the 600 block four years later. The site will eventually become part of the new North Tower at WVU Medicine Camden Clark Medical Center, a project estimated at about $150 million.

Wednesday morning’s ceremony included numerous representatives of the city, business and development groups and the bank board of directors including Randall E. Snider, long-time president and now chairman of the board. Snider retired in 2019.

The new bank will be larger, Snider said.

“We’re growing,” he said. “This will be a more modern building.”

Among speakers were Chamber of Commerce President Jill Parsons, Amanda Stevens of Downtown PKB, Delegate Bob Fehrenbacher, Mayor Tom Joyce and Lindsey Piersol, executive director of Wood County Economic Development.

The land is owned by the development authority and will be until the completion of the project, Piersol said.

“We’re really excited to be a part of this,” she said.

The project is a significant capital investment in Parkersburg, Barber said.

“And we’re proud to be part of the momentum and energy that continues to make this area a great place to live, work and do business,” she said.

“Community Bank has always been focused on relations with customers,” Barber said. “This building isn’t just about bricks and mortar, it’s about creating a place where those relationships can continue to grow for generations to come.”

Blennerhassett Hotel owners Wayne Waldeck and Lee Rector have reached an agreement to sell the iconic hotel to Virginia-based Taylor Hospitality, the company announced in a press release Tuesday.

Rector and Waldeck purchased the hotel in 2019 with the goal of preserving and maintaining it as an anchor in downtown Parkersburg, the release said. Several months ago, they began exploring a franchise affiliation with a national brand and met Taylor Hospitality founder and CEO Sean Taylor.

According to the release, the hotel will be renamed The Blennerhassett, a Giovanni Hotel and Spa, and become part of Wyndham’s Trademark brand.

“Trademark properties are chosen for their individuality: The brand is built to highlight the surrounding area and the guest experience while maintaining the unique characteristics of each hotel,” the release said. “The affiliation also brings The Blennerhassett into Wyndham’s distribution network, exposing the hotel and Parkersburg to millions of potential new travelers.”

Taylor Hospitality anticipates hiring the hotel’s current staff and plans to grow the business while maintaining the hotel’s role as an important anchor to downtown Parkersburg, the release said.

“We want to thank the community and the many thousands of guests who have supported us and the hotel over the last seven years,” Waldeck and Rector said in the release. “We feel the hotel and its employees will be well positioned for many more successful years.”

Details of the transaction are still being finalized ahead of the anticipated mid-August closing.

The Blennerhassett Hotel opened in 1889 and operates 89 guest rooms at 320 Market St. in downtown Parkersburg. The property includes The Blennerhassett Restaurant & Lounge, the 1889 Club, The Blennerhassett Spa, a library, a garden patio and the Hills & Hollows shops.

The commission on Monday approved a $90,000 allocation to address the lighting problems and other issues at the airport cited in a July 31 memorandum titled request for critical airport funding from Linda Hedrick, operations manager at the airport.

“That doesn’t close the door on them from coming back” and asking for more money, commission President Blair Couch said.

The airport, owned by the county, asked for $15,000 for the lights, of which about 220 and directional signs are not operational, according to the memo from Hedrick.

“Contractors found severely deteriorated underground wiring, including breaks and melted wires, that cannot be reliably repaired,” the memo said. “Without lighting or FAA-accepted temporary measures, taxiways may have to be restricted after dark or in low visibility.”

The cost estimate for the work at the fuel farm, priority 2, was $52,000, Couch said.

Rust, dirt and contamination is being produced by the deterioration of iron pipe downstream of the fuel filters, among other items that failed an inspection. Pipe must be replaced with stainless steel, the airport said.

Funding was requested for Rebel Services to replace pipe and repair or replace other items, test the system and document the work.

The corrections are necessary for fuel and aircraft safety and other certifications, according to the memo.

Five priority projects including the lighting of the taxiways and the fuel farm were cited in the funding request. The others were repairs to the perimeter fences, hazardous waste removal and repairs to the roof and windows at the shop.

The airport is asking for $6,000 for the fences and $11,040 for the hazardous materials removal by Crystal Clean. Employees of the airport will make the roof and window repairs.

Several quotes from contractors for the roof were from $60,000 to $70,000, however, after pricing the materials, Blaine Auville, airport manager, at a previous commission meeting told commissioners the project could be done for $15,000 by employees.

The allocation was unanimously approved by Couch and Commissioners Jim Hamric and Jimmy Colombo

Commissioners on Monday also approved an emergency absentee voting policy, which is done in every election, County Administrator Marty Seufer said.

Two poll workers of different parties take a ballot to someone confined or will be confined in a hospital, nursing home or other health care facility and can not go to the polls on election day, County Clerk Joe Gonzales, chief elections officer for the county, said.

They can be in hospitals in Washington County, Jackson County and within 35 miles of the county seat, licensed health care facilities in Wood County and nursing homes in Wood County, the order from the commission said.

“This makes sure everyone who is unable to get out and vote can vote,” Gonzalez said.

The policy follows state code, 3-3-5c, which establishes the procedure and requirements.

The number of voters varies, maybe up to 10, but usually there are more in the general election in November than the primary election, he said.

“When it’s cold, we’ll have more,” Gonzalez said.

It was the second of five planned Farm-to-Family food distributions in West Virginia this year by Highmark Health Options, the insurance provider’s Medicaid brand. It was the first in Parkersburg since the program was introduced in Pennsylvania in 2024 and came to the Mountain State last year.

The program aligns with Highmark’s goals in a couple of ways, said Jason Landers, president of Highmark Health Options.

“As a health care company, we can do so much, but when you’re hungry, none of that matters,” he said. “When we’re talking to our members … food insecurity is the No. 1 thing that people are worried about.”

And it wasn’t just any food they were giving out, but fruits and vegetables, primarily from local producers and acquired through Bob’s Market and Greenhouse in Belpre.

There were no income requirements to obtain the food; recipients just had to be residents of Wood County. More than 100 families received produce in the first hour.

“I’m amazed, and I think it’s great,” Parkersburg resident Tammy Davis said. “I think we should do it more often, ‘cause a lot of people are having a hard time.”

Davis said some of what she received were items she would normally get at the store while she foregoes others because of the cost.

“I don’t buy plums because they’re so expensive,” she said.

There were also a number of organizations set up in the horseshoe in front of PHS to provide information about legal assistance, health care and more.

“The core of it is the food giveaway. But what we wrap around it is health care services,” said John Pepper, director of communications for Highmark Health Options.

Parkersburg resident Daniel Wilder said he appreciated that aspect of the event.

“You never know what (situation) you’re going to come into,” he said.

Evan Bevins can be reached at ebevins@newsandsentinel.com.

Omnis Pleasants LLC, the operators of the former Pleasants Power Plant south of Belmont, filed for Chapter 11 bankruptcy July 26 in the U.S. Bankruptcy Court for the District of Delaware. The company cited a need to restructure its operations, resolve pending litigation and governance disputes, and prepare the plant for a possible sale. Omni Pleasants has $70.8 million in debt.

In an accompanying declaration filed Monday, Omnis Pleasants CEO David Hindman accused prior management, led by Simon Hodson of Omnis Fuel Technologies, of engaging in gross misconduct, including the diversion of millions in state-funded loans and the pursuit of speculative hydrogen and cryptocurrency ventures that starved the facility of capital.

“The Plant suffered from severe financial and operational distress as the result of gross misconduct by prior management,” Hindman wrote. “Pleasants is burdened by the defaulted debts of affiliated entities … through guarantees and liens granted by prior management. Pleasants has thus been placed in default under several major debt obligations for many months … This has had a crippling effect on the Debtor’s ability to move forward as a going concern.”

Hodson’s Omnis Fuel Technologies purchased the Pleasants Power Plant from Texas-based ETEM in 2023. The Federal Energy Regulatory Commission approved the transfer of the merchant coal-fired power plant which generates electricity exclusively for PJM Interconnection, the wholesale energy transmission company serving West Virginia, 12 other states and Washington, D.C. The plant had been slated to close under former owners Energy Harbor, previously named First Energy Solutions, in 2018 and 2023.

Omnis Fuel Technologies bought the 1,278-megawatt coal-fired power plant to retrofit it to be powered by hydrogen produced through Hodson’s “quantum reformer” technology, burning coal at high temperatures to extract hydrogen for the power plant and graphite to be sold to various manufacturers.

“They promoted a purported hydrogen-production technology known as the ‘Reformer,’ raised hundreds of millions of dollars from lenders, investors, and governmental agencies, and promised potential investors that the Plant would become the centerpiece of a revolutionary energy platform. Those promises never materialized,” Hindman wrote.

According to Hindman, the quantum reformer project was used as a platform to raise money from investors by misrepresenting its capabilities. Hindman also said Omnis Fuel Technologies attempted to create a “behind-the-meter” data center on the site of Pleasants Power in the form of a cryptocurrency mining operation, bypassing the PJM transmission system.

Despite warnings, prior management entered into a power purchase agreement in December 2025 with Element H, an affiliate owned by the Hodson family, at prices below the cost of generation, potentially resulting in $1 billion in losses.

Under the name Quantum Pleasants, company officials sought and received a $50 million loan in November 2023 for a 30-month term at 1% interest. The loan matured on June 15. According to the bankruptcy filing, the company’s largest creditor is the state Economic Development Authority at more than $50.8 million.

According to an agreement with the EDA, the state loan was given in order for Quantum Pleasants to secure an $800 million U.S. Department of Energy Title 17 Clean Energy Financing loan. The Wall Street Journal later reported that the company was denied the ability to apply because the quantum reformer technology did not meet the minimum requirements for number of hours for a clean energy demonstration project.

According to Hindman, the EDA had disbursed the full $50 million to Omnis Fuel Technologies by June 2024. As part of the loan agreement, the company was required to provide “dollar-for-dollar project funding and demonstrate qualifying expenditures in advance of requesting matching disbursements.” Hindman wrote that instead funds were allegedly moved between Omnis Energy and StarSource, an entity controlled by Hodson, to create the appearance of qualifying expenditures.

Hindman also said that $114 million in invoices were issued by Industrial Accessories Company. While these invoices claimed IAC received $50 million in advance payments from the debtor, investigators found less than $4.2 million in actual payments. Approximately $39.6 million of WVEDA funds were transferred to IAC with no meaningful accounting provided.

AIC, which built the quantum reformer demonstration project, was listed as a creditor with the amount owed “undetermined.” According to a March 27 materialman’s lien – a legal document used by suppliers to secure payment for construction materials – Omnis Pleasants owed Industrial Accessories more than $4.4 million out of a $10.7 million contract for work that was completed on Dec. 18.

Since February, the previous management of Omnis Pleasants, including Omnis Fuel Technologies’ Hodson and Randall Smith, had been replaced by Hindman as CEO and Gilbert Nathan as director and independent manager.

“By late 2025, prior management could no longer avoid the consequences of their conduct,” Hindman wrote. “Their broader Omnis Parties group of entities, together with the Debtor, was in default under multiple financing arrangements; critical vendor relationships for Pleasants had deteriorated from non-payment; operational reliability had suffered from a lack of funding; and government agencies were investigating alleged misconduct.”

Omnis Pleasants operates independently from Omnis Fuel Technologies, though Omnis retains minority ownership (43%) in the former Pleasants Power Plant. In his filing, Hindman said the new management team has worked to fix the company.

“Since February 2026, new management … has worked tirelessly to right the ship,” Hindman wrote. “Those efforts resulted in significant financial and operational improvements to date. But the Debtor’s vast array of direct and inherited debt obligations and corresponding defaults still require a restructuring.”

Hindman accused Hodson and Omnis Fuel Technologies of allowing coal supplies at Omnis Pleasants to drop to critical levels, reaching less than five hours of run time at one point; creating forced outages and reducing generating capability; and the loss of an ash-disposal landfill due to non-payment, causing coal combustion residuals to accumulate on-site.

Attorneys with Omnis Fuel Technologies filed objections Wednesday, arguing that the Chapter 11 petition was filed in bad faith by the current management to prevent Hodson and Omnis Fuel Technologies officials from regaining corporate control. Omnis Fuel Technologies is asking the federal court to dismiss the bankruptcy case or deny emergency administrative relief.

According to the filings, Omnis Fuel Technologies attempted to pay off the company’s secured debt in full, which they say should have legally terminated the governance of Nathan as independent manager. The filings claim that Omnis Pleasants is not in financial distress, possessing sufficient cash reserves and no imminent creditor threats.

“It is my understanding and belief that, upon Payment in Full of all Obligations, the Forbearance Agreement and underlying loan agreements terminate automatically by their own terms, all liens are released, and the governance restrictions – including the Independent Manager structure – cease,” wrote Charles Gassenheimer, the president of Omnis Fuel Technologies since July 2025, in a separate declaration.

According to Gassenheimer, Omnis Fuel Technologies began seeking a payoff letter from TRAG LLC/RG Energy LLC, both connected to motivational speaker and investor Tony Robbins. According to reporting by The Wall Street Journal, Robbins has invested $200 million in the former Pleasants Power Plant project.

In his filing, Gassenheimer said that a check for $75.6 million was sent to TRAG/RG Energy on July 16 to pay off the obligations of Omnis Fuel Technologies and restore its management of Omnis Pleasants, with Nathan refusing to approve the transaction. Gassenheimer claims that Nathan is no longer the independent manager and no longer has authority at the plant.

Omnis Fuel Technologies also filed a civil suit against Nathan and TRAG/RG Energy on July 8 in Pleasants County Circuit Court.

The West Virginia University Board of Governors announced the settlement Wednesday on behalf of WVU, Ryan Lynch, WV Campus Housing and Downtown Campus Parking Associates.

While the release does not detail the terms of the settlement, it does state that WVU will be assuming “full ownership” and that student residents will see no changes to site operations as a result.

Further, according to the press release, the resolution provides for “dismissal with prejudice of the pending claims and counterclaims between the settling parties, mutual termination of the existing University Place ground lease and related subleases, retirement of the project financing through the agreed transaction, mutual releases, and a transition intended to preserve University Place as an integral part of the WVU student housing inventory.”

University Place and University Park grew from public-private partnership concepts that Lynch presented to WVU beginning in the early 2010s, after he assembled or placed under control some 60 parcels totaling more than 12 acres in strategic locations adjacent to WVU’s Downtown and Evansdale campuses.

University Place opened in 2015 as WVU-managed, on-campus upper-class housing. The University Place parking garage opened later that year.

According to the 2024 lawsuit filed by the WVU Board of Governors at the heart of this settlement, issues began to arise by 2017, at which point the parties came together to restructure the project loan and related agreements. Part of that restructuring included WVU’s agreement to close Arnold Hall and convert approximately 450 beds in University Place’s South Tower from upper-class apartments into the first-year residence hall now known as Seneca Hall.

Despite those efforts, in January 2024 the university’s board of governors filed the aforementioned suit against the parties listed above, and others, claiming that unbeknownst to the university, funds were being improperly transferred into and out of the University Place operating account, and that, “Defendants have actively concealed this fraudulent scheme from WVU.”

The lawsuit included numerous claims including breach of contract, fraud, promissory fraud, tortious interference with contract, conspiracy, aiding and abetting a tort, conversion, and negligence.

According to Wednesday’s joint statement, the settlement does not amend, terminate, release, impair, or otherwise affect University Park at Evansdale, the University Park agreements, or Lynch’s ownership or economic interests in University Park.

“WVU also recognizes the Lynch family’s longstanding support of the University, including the initial financing, development, and construction of the facility now known as Kendrick Family Ballpark, formerly Monongalia County Ballpark, within University Town Centre,” the release states.

It concludes by noting the settlement is a negotiated resolution of disputed claims and counterclaims. No court adjudicated the merits of either parties’ claims or counterclaims, and no party admits liability or wrongdoing.

U.S. District Judge Frank W. Volk issued an order Monday granting a request by the Justice family to again postpone briefing deadlines and scheduled hearings in a case filed in April by White Sulphur Springs Holdings (WSSH), a company set up by Texas-based TRT Holdings that now holds the Greenbrier’s loan debt previously held by Virginia-based Carter Bank and Trust.

Volk set a pre-trial conference date for 10 a.m. Thursday, Sept. 3, and an evidentiary hearing for 10 a.m. Wednesday, Sept. 16. The judge also set dates for attorneys for the Justice family to file status reports, including a report due Friday.

The Justice family continues to work on a financing deal with New York-based Kennedy Lewis Investment Management (KLIM) for up to $500 million to pay off major creditors and cover the costs of capital improvements for the resort.

The loan, characterized by some as more of a partnership, would be secured by the Greenbrier Resort and connected properties, land and timber assets owned by the Justice family, and guaranteed by Sen. Justice and other family members. The Justices would be required to create a new holding company and provide KLIM first-lien collateral on all significant resort properties.

Volk had previously set a deadline of July 16 in a May 30 order for the closing to be completed between the Justice family and KLIM, warning the family that any delays beyond that could test the patience of the court. In his updated order Monday, Volk stressed that the Justice family was running out of time.

“… These proceedings have now been suspended for over two months, and Defendants’ anticipated timeline has shifted considerably since the original request,” Volk wrote. “Given the potential for further prejudice to WSSH as a result of any further delay, the Court will set herein a schedule for further proceedings in the event the transaction does not close as anticipated.”

Attorneys for the Justice family had previously said they expected to close its deal with KLIM last week, but point to the complexity of the financing deal, which includes multiple Justice-owned entities connected to the Greenbrier.

“That transaction is not speculative or uncertain — it is nearly done,” wrote Justice’s attorneys Steve Ruby and H. Rodgin Cohen in a July 21 filing. “A further continuance of the briefing deadlines and scheduled hearings will enable Defendants to close the financing transaction, pay WSSH the amount it claims it is owed — netting WSSH a nearly $100 million windfall — and moot this case.”

The Justice family owes more than $387 million to WSSH after TRT Holdings purchased the Greenbrier’s remaining loan debt from Carter Bank in March. According to court documents, discussions between WSSH and the Justice family on a partnership for the Greenbrier broke down, with WSSH filing a lawsuit against the Justice family in the U.S. District Court for the Southern District of West Virginia when the loan went into default in April.

Attorneys for WSSH are asking Volk to appoint a receiver for the Greenbrier and miscellaneous properties and issue a permanent injunction against the Justice family to prevent further interference in The Greenbrier’s operations. In a filing last week, attorneys for WSSH reluctantly agreed to additional time for the Justice family to finalize a deal with KLIM.

“Defendants’ timeline for closing this transaction continues to grow longer with still no clear end date in sight,” wrote WSSH attorney Seth P. Hayes. “(WSSH) is now told this transaction will close on or before Aug. 7, 2026. Recent developments give WSSH cautious optimism that Defendants’ plan will bear fruit by their newest Aug. 7 deadline. But Defendants’ opacity throughout this process — and the Justices’ long history of litigation to avoid paying their debts — tint WSSH’s view with judicious skepticism.”

One of the outstanding issues, which will not be decided by the Justice family’s self-imposed Aug. 7 deadline, is approval by the West Virginia Lottery Commission of a transfer of the license for the Greenbrier Casino Club to the new holding company being set up by the Justices and KLIM. No such item was on the Lottery Commission’s Wednesday morning meeting.

The Lottery Commission approved the renewal for the Greenbrier Casino Club’s license in a June 30 emergency meeting, submitting the required audit report after they missed an internal March 20 deadline to submit the materials. The commission further ordered the Greenbrier to submit quarterly reviews of its finances to Lottery officials over the next 12 months. Lottery officials have since raised concerns about the Greenbrier’s debt load and state/federal tax liens.

West Virginia’s four-day holiday begins Friday, July 31, while Ohio’s three-day holiday begins Friday, Aug. 7. The price limits and eligible products differ between the two states.

West Virginia

West Virginia’s sales tax holiday begins at 12:01 a.m. Friday, July 31, and continues through 11:59 p.m. Monday, Aug. 3.

The holiday covers certain clothing costing $125 or less per item, school supplies costing $50 or less per item and school instructional materials costing $20 or less per item.

Certain laptop and tablet computers priced at $500 or less also qualify, along with certain sports equipment costing $150 or less.

Eligibility is determined by the price of each individual item rather than the total cost of the transaction. A shopper may purchase multiple qualifying items in one transaction without losing the exemption.

The exemption is not partial. If a piece of clothing costs more than $125, for example, sales tax applies to the item’s entire price rather than only the amount above the limit.

Qualifying clothing includes shirts, pants, dresses, coats, jackets, shoes, socks, underwear, uniforms, diapers, bathing suits and other apparel intended for general use.

Accessories such as handbags, jewelry, wallets, watches, nonprescription sunglasses and umbrellas do not qualify as clothing. Protective equipment is also excluded.

Some athletic products that do not qualify under the clothing exemption may be eligible under the separate $150 sports equipment exemption.

Qualifying school supplies include binders, book bags, calculators, crayons, notebooks, paper, pencils, pens, folders, glue, markers, rulers and scissors.

School instructional materials are limited to reference books, maps and globes, textbooks and workbooks.

Items purchased for use in a trade or business are not eligible for the holiday.

Store discounts and retailer coupons may reduce an item’s price enough for it to qualify. Manufacturer’s coupons, which are reimbursed by a third party, do not reduce the sales price for purposes of determining eligibility.

Online, telephone and mail orders may qualify when an order is accepted and payment is made during the holiday period, even if the item is delivered later. The seller’s time zone determines whether a remote purchase falls within the holiday period.

Qualifying items placed on or picked up from layaway during the holiday also may be exempt. Repairs, alterations and rental charges remain taxable.

Ohio

Ohio’s sales tax holiday begins at 12:01 a.m. Friday, Aug. 7, and ends at 11:59 p.m. Sunday, Aug. 9.

The holiday applies to clothing costing $75 or less per item, school supplies costing $20 or less per item and school instructional materials costing $20 or less per item.

Megan Miller, principal of Beverly-Center Elementary School, said some families plan their back-to-school shopping around the holiday.

“I do have parents that will comment on how they’ll wait to get school supplies and clothes during the tax-free weekend,” Miller said.

Miller said she hears more about the holiday from parents than from teachers.

“Usually, I hear it more from parents than anything,” she said. “They utilize the tax-free holiday for clothes, shoes and school supplies.”

Lisa Blavos, general manager of Marietta Office Supply, said the store also sees some additional business during the holiday, although the increase is not substantial.

“We do see some increase,” Blavos said. “I wouldn’t say it’s a major increase because I think our business is more business-to-business, and a lot of individuals who are buying things like that don’t think to shop with us first. but we do see some families come in.”

Blavos said the business has not formally tracked how much sales increase during the holiday.

“I really can’t tell you how much,” she said. “We’ve never gauged it or tracked it, but there is some increase.”

Ohio will not hold the expanded sales tax holiday offered in some previous years that covered a wider variety of items costing $500 or less. The 2026 holiday is limited to qualifying back-to-school purchases.

As in West Virginia, eligibility is based on the price of each individual item rather than the total transaction. Several shirts, pairs of pants or pairs of shoes may be purchased tax-free as long as each item costs $75 or less.

An item costing more than the limit is fully taxable. A clothing item priced at $75.01 or more does not receive a partial exemption on the first $75.

Qualifying clothing includes bathing suits, belts, boots, coats, jackets, costumes, diapers, formal wear, gloves, hats, rainwear, sandals, scarves, shoes, sneakers, socks, underwear and uniforms.

Clothing accessories, protective equipment and sports or recreational equipment do not qualify. Excluded products include handbags, jewelry, wallets, watches, sunglasses, helmets, sports gloves, skates and protective pads.

Qualifying school supplies include binders, book bags, calculators, crayons, folders, glue, highlighters, lunch boxes, notebooks, paper, pencils, pens, rulers and scissors.

Reference books, reference maps and globes, textbooks and workbooks qualify as school instructional materials.

Items purchased for use in a trade or business are not eligible.

Retailers may not divide products that are normally sold together to bring the price below the limit. Prices from buy-one-get-one-free promotions also cannot be averaged between two items to make both qualify.

Store discounts, loyalty programs and retailer coupons may lower an item’s price enough to qualify, but manufacturer’s coupons do not reduce the price used to determine eligibility.

Eligible online, mail and telephone purchases qualify when they are ordered and paid for during the holiday, even if they are delivered afterward. Orders placed or paid for before the holiday generally do not qualify.

Qualifying items placed on or picked up from layaway during the holiday also may be exempt.

Retailers in both states are required to participate. Shoppers who believe they were improperly charged sales tax on an eligible purchase should keep their receipt and request a refund from the retailer.

Gwen Sour can be reached at gsour@newsandsentinel.com