Ohio: Sales Tax Handbook
Ohio Sales Tax Exemption / Resale Forms 3 PDFs
If you are a retailer making purchases for resale, or need to make a purchase that is exempt from the Ohio sales tax, you need the appropriate Ohio sales tax exemption certificate before you can begin making tax-free purchases. This page explains how to make tax-free purchases in Ohio, and lists three Ohio sales tax exemption forms available for download.
Printable Ohio Exemption Certificates
We have three Ohio sales tax exemption forms available for you to print or save as a PDF file. If any of these links are broken, or you can't find the form you need, please let us know. You can find resale certificates for other states here.
|Blanket Exemption Certificate
|Construction Contract Exemption Certicate
|Contractors Exemption Certicate
Ohio allows the use of uniform sales tax exemption certificates, which are general exemption certificates that can be used across multiple states. You can find more info about these uniform certificates at the bottom of this page.
How to use sales tax exemption certificates in Ohio
A sales tax exemption certificate is a form you can fill out yourself certifying that you meet the qualifications outlined for making sales-tax-free purchases. You will need to present this certificate to the vendor from whom you are making the exempt purchase - it is up to the vendor to verify that you are indeed qualified to make a tax-exempt purchase.
The state of Ohio provides certain forms to be used when you wish to purchase tax-exempt items such as prescription medicines.
The "Unit Exemption Certificate" is utilized for the majority of tax exempt purchasing procedures, and the "Blanket Exemption Certificate" is the blanket version of this form.
These forms may be downloaded on this page.
To apply the certificate, the buyer must first present the seller with their written certificate, which legally documents the exemption. The certificate should include the date it was created, the signature of the buyer or an employee or agent who signed on behalf of the buyer, both the seller's and buyer's addresses and names, the legal basis of the exemption being utilized, the buyer's tax registration or business license number, and a description of the merchandise that the buyer wishes to purchase.
How long is my Ohio sales tax exemption certificate good for?
The certificates of exemption have no explicitly stated expiration date. When the certificate expires, purchasers must deliver their certificates, specifying what their exemption reason.
Can I use a blanket resale exemption certificate in Ohio?
Ohio does permit the use of a blanket resale certificate, which means a single certificate on file with the vendor can be re-used for all exempt purchases made from that vendor. A new certificate does not need to be made for each transaction.
Acceptance of uniform sales tax certificates in Ohio
Ohio is a member of the Streamlined Sales and Use Tax Agreement, an interstate consortium with the goal of making compliance with sales taxes as simple as possible in member states.
Because Ohio is a member of this agreement, buyers can use the Multistate Tax Commission (MTC) Uniform Sales Tax Certificate when making qualifying sales-tax-exempt purchases from vendors in Ohio.
The following guidelines are provided for the use of the MTC Uniform Sales Tax Certificate in Ohio:
- The buyer must specify which one of the reasons for exemption on the certificate applies. This may be done by circling or underlining the appropriate reason or writing it on the form above the state registration section. Failure to specify the exemption reason will, on audit, result in disallowance of the certificate.
- In order to be valid, the buyer must sign and deliver the certificate to the seller before or during the period for filing the return.
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