Ohio’s Authorized Exemption Certificates.

The following forms are authorized by the Ohio Department of Taxation for use by Ohio consumers when making exempt purchases. It provides appropriate situations in which each certificate should be used. The forms include general exemption certificates, motor vehicle exemption certificates, watercraft exemption certificates, certificates for construction contracts, and a multiple-points-of-use certificate. Additionally, a Multistate Tax Commission Uniform Sales and Use Tax Certificate and a Streamlined Sales Tax System Certificate of Exemption are included. The use of a specific form is not mandatory when claiming an exemption unless specifically required. So long as the consumer provides the vendor with all the data required for a valid exemption certificate, the vendor may accept the certificate and be relieved of the obligation to collect tax (ST 2005-02, Ohio Department of Taxation, May 2005).

Posted on March 3, 2006