ST 2005-02 - Exemption Certificate Forms - Issued May,
2005
The following forms are authorized by the Ohio Department of
Taxation for use by Ohio consumers when making exempt
purchases. Other than as noted below the use of a
specific form is not mandatory when claiming an
exemption. So long as the consumer provides the vendor
or seller with all data elements required for a valid
exemption certificate, the vendor may accept the certificate
and be relieved of the obligation to collect the tax.
Note also that exemption certificates may be presented in
either paper or electronic form. Paper certificates
require, as one of the data elements, a signature from the
consumer. No signature is required on electronic
certificates. For more information on the proper use of
exemption certificates in specific situations, see Rules
5703-9-03, 5703-9-10, 5703-9-14 and 5703-9-25 of the Ohio
Administrative Code.
General Exemption Certificate Forms
1. Unit Exemption
Certificate. This exemption certificate is used
to claim exemption or exception on a single purchase.
2. Blanket
Exemption Certificate. This certificate is used
to make a continuing claim of exemption or exception on
purchases from the same vendor or seller.
Motor Vehicle Exemption Certificate Forms
3. Motor Vehicle,
Off-Highway Motorcycle or All-Purpose Vehicle Exemption
Certificate. This certificate is used to claim
exemption on the purchase of a motor vehicle, off-highway
motorcycle or all-purpose vehicle. It must be presented
to the Clerk of Courts when applying for title to the motor
vehicle, off-highway motorcycle or all-purpose vehicle.
4. Motor Vehicle,
Off-Highway Motorcycle, or All-Purpose Vehicle Interstate
Commerce Statement. This certificate is used
when a motor vehicle, off-highway motorcycle or all-purpose
vehicle is to be delivered to the purchaser outside the State
of Ohio pursuant to the terms of the sales agreement.
It must be presented by the dealer making the interstate
commerce sale to the Clerk of Courts when applying for title
to the motor vehicle, off-highway motorcycle or all purpose
vehicle.
5. Motor Vehicle,
Off-Highway Motorcycle, or All-Purpose Vehicle Non-Resident
Exemption Certificate and Affidavit. This
certificate is to be used by a purchaser that is not a
resident of Ohio that will immediately remove the vehicle
purchased from this state and permanently title the motor
vehicle, off-highway motorcycle or all-purpose vehicle in
another state. It must be presented to the Clerk of
Courts when applying for title to the motor vehicle,
off-highway motorcycle or all-purpose vehicle.
Watercraft Exemption Certificates
6. Watercraft,
Outboard Motor or Personal Watercraft Exemption
Certificate. This certificate is used to claim
exemption on the purchase of a watercraft, outboard motor or
personal watercraft when the watercraft, outboard motor or
personal watercraft is required to be titled in this
state. It must be presented to the Clerk of Courts when
applying for title to the watercraft, outboard motor or
personal watercraft.
7. Watercraft,
Outboard Motor or Personal Watercraft Interstate Commerce
Statement. This certificate is used when a
watercraft, outboard motor or personal watercraft is to be
delivered to the purchaser outside the State of Ohio pursuant
to the terms of the sales agreement. It must be
presented by the dealer making the interstate commerce sale
to the Clerk of Courts when applying for title to the
watercraft, outboard motor or personal watercraft.
Certificates for Construction Contracts
8. Construction
Contract Exemption Certificate. This certificate
may be used when making purchases of materials to be
incorporated into real property as part of an exempt
construction contract. It must be signed by the
contractor and/or subcontractor and by the political
subdivision or other exempt contractee. The contractor
should retain the original of this certificate in the records
of the exempt contract and provide copies to any supplies
from whom purchases of construction materials are made.
A contractor that provides a Construction Contract Exemption
Certificate signed by the contractee is protected from
liability if it is later determined that the contract did not
qualify for exemption. In such a case, the contractee
will assume the liability for any unpaid taxes.
9. Contractor’s
Exemption Certificate. This certificate may be
used when making purchases of materials to be incorporated
into real property as part of an exempt construction
contract. Unlike the Construction Contract Exemption
Certificate, it is signed only by the contractor or
subcontractor that is making the purchases of materials.
Unlike the Construction Contract Exemption Certificate, this
certificate protects only the vendor or seller and provides
no protection to the contractor on audit.
Multiple Points of Use
10. Multiple Points
of Use Exemption Certificate. This certificate
may be used as a multiple points of use form, pursuant to
section 5739.033(B) of the Ohio Revised Code, by a business
purchaser of any services or computer software, when the
services or software is available for concurrent use in
multiple locations. Alternately, a consumer claiming
the multiple points of use claim may provide an exemption
certificate form indicating “multiple points of use” as the
reason for claiming exemption.
All of the above forms are available on the Ohio Department
of Taxation website: tax.ohio.gov, under the “Tax Forms”
link.
Other Forms
11. Multistate Tax
Commission Uniform Sales and Use Tax
Certificate. Ohio accepts the Uniform Sales and
Use Tax Certificate created by the Multistate Tax Commission
as a valid exemption certificate. By its terms, this
certificate may be used only for claiming an exemption based
on resale or on the incorporation of the item purchased into
a product for sale. This form may be obtained on the
Multistate Tax Commission’s website: www.mtc.gov. The instructions
on the form indicate the limitations Ohio, and other states
that accept this certificate, place on its use.
12. Streamlined
Sales Tax System Certificate of Exemption. Ohio
accepts the Exemption Certificate adopted by the Streamlined
Sales Tax System. This Certificate may be used in place
of the forms numbered 1, 2, 3, 6, 9, or 10 in this
Information Release. It may also be used to notify
vendors or sellers of direct payment authority, of a claim of
multiple points of use or, pursuant to section 5739.033(D) of
the Ohio Revised Code, of a direct mail claim by a purchaser
of direct mail. This form may be obtained on the
website of the Streamlined Sales Tax Project: www.streamlinedsalestax.org
If you have any questions regarding this matter, please call
1-888-405-4039 (Ohio Relay Services for the Hearing or Speech
Impaired: 1-800-750-0750).