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Preview - Tax Exempt Ohio Form
OHIO STATE UNIVERSITY EXTENSION
STATE OF OHIO
DEPARTMENT OF TAXATION
SALES AND USE TAX
BLANKET EXEMPTION CERTIFICATE
Ohio
This exemption only applies to the
Complete the form as follows:
•Vendor’s name - the business you are purchasing from
•Valid Reason – Revised Code of Ohio, Section 5739.02 (B)(9) To conduct Ohio
•Purchaser’s name – The authorized Ohio
•Address – Of club/affiliate
•Signature – Advisor or authorized individual
•Vendor License – leave blank. The club/affiliate is not a vendor.
Revised 3/12/2015
ohio4h.org
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STEC B
Rev. 3/15
Reset Form
tax.ohio.gov
Sales and Use Tax
Blanket Exemption Certificate
The purchaser hereby claims exception or exemption on all purchases of tangible personal property and selected services made under this certificate from:
(Vendor’s name)
and certifies that the claim is based upon the purchaser’s proposed use of the items or services, the activity of the purchase, or both, as shown hereon:
ASD
Purchaser must state a valid reason for claiming exception or exemption.
D
Purchaser’s name
ASD
Purchaser’s type of business
ASDSAD
Street address
City, state, ZIP code
Signature |
Title |
Date signed
ASD
Vendor’s license number, if any
Vendors of motor vehicles, titled watercraft and titled outboard motors may use this certificate to purchase these items under the “resale” exception. Otherwise, purchaser must comply with either rule
Document Properties
| Fact Name | Description |
|---|---|
| Form Name | The form is officially known as the Sales and Use Tax Blanket Exemption Certificate (STEC B Rev. 3/15). |
| Purpose | This certificate allows purchasers to claim exemption from sales tax on tangible personal property and selected services. |
| Vendor Requirement | The purchaser must specify the vendor's name from whom they are claiming the exemption. |
| Reason for Exemption | Purchasers are required to state a valid reason for claiming the exemption, based on intended use or the nature of the purchase. |
| Vendor License | Vendors of motor vehicles, titled watercraft, and titled outboard motors may use this certificate under the “resale” exception. |
| Administrative Code Compliance | Purchasers must comply with rules 5703-9-10 or 5703-9-25 of the Administrative Code for most exemptions. |
| Construction Contractors | This certificate cannot be used by construction contractors for materials incorporated into real property under exempt contracts. |
| Specific Rule for Contractors | Construction contractors must adhere to rule 5703-9-14 of the Administrative Code when making purchases. |
Documents used along the form
When dealing with tax-exempt purchases in Ohio, several forms and documents may accompany the Tax Exempt Ohio form. Each of these documents serves a specific purpose in ensuring compliance and facilitating the exemption process. Below is a list of commonly used forms and documents.
- Ohio Sales and Use Tax Return: This form is used by businesses to report sales and use tax collected during a specific period. It provides a summary of taxable sales and any exemptions claimed.
- Vendor’s License Application: Businesses must complete this application to obtain a vendor's license. This license allows them to collect sales tax on taxable sales and is essential for compliance.
- Exempt Use Certificate: This certificate is used by purchasers to claim exemption from sales tax for items that will be used in a way that qualifies for exemption. It is often required for specific types of purchases.
- Resale Certificate: Retailers use this document to purchase goods intended for resale without paying sales tax. It certifies that the buyer will not use the items for personal use.
- Construction Contract Exemption Certificate: Construction contractors use this form to claim exemption for materials purchased under an exempt construction contract. It ensures compliance with state regulations.
- Nonprofit Organization Exemption Certificate: This document allows qualifying nonprofit organizations to make tax-exempt purchases for activities related to their charitable purposes.
- Direct Pay Permit: This permit allows certain businesses to pay sales tax directly to the state rather than through vendors. It simplifies the tax payment process for eligible entities.
- Form ST-4 (Sales Tax Exempt Form): This form is often used by government entities or qualified organizations to claim exemption from sales tax on purchases related to their official functions.
Understanding these documents can help streamline the process of claiming tax exemptions in Ohio. Always ensure that you have the necessary paperwork ready and consult with a tax professional if you have questions about specific requirements or situations.
Guidelines on Filling in Tax Exempt Ohio
Filling out the Tax Exempt Ohio form requires careful attention to detail to ensure accuracy. Once completed, this form will allow you to claim exemption on purchases of tangible personal property and selected services. Follow these steps to properly fill out the form.
- Identify the Vendor: At the top of the form, write the name of the vendor from whom you are making the purchase.
- Provide Your Information: Fill in your name as the purchaser. Include the type of business you operate.
- Complete Address: Enter your complete street address, followed by the city, state, and ZIP code.
- State the Reason for Exemption: Clearly state a valid reason for claiming exemption. This could be based on the intended use of the items or the nature of the purchase.
- Signature: Sign the form to validate your claim. Ensure that you also print your name below the signature.
- Title: Indicate your title or position within the organization.
- Date: Write the date on which you are signing the form.
- Vendor’s License Number: If applicable, include the vendor's license number in the designated space.
After completing these steps, ensure that all information is accurate and legible. Keep a copy for your records and provide the completed form to the vendor to facilitate your tax-exempt purchase.
Common mistakes
Filling out the Tax Exempt Ohio form can seem straightforward, but many people make common mistakes that can lead to complications. One frequent error is failing to provide a valid reason for claiming the exemption. The form specifically requires purchasers to state why they are eligible for the exemption. Without this information, the form may be deemed incomplete, leading to potential issues during audits or transactions.
Another common mistake is neglecting to include the purchaser’s name and type of business. This information is crucial for verifying the legitimacy of the claim. If these details are missing, vendors may reject the exemption, resulting in unexpected tax liabilities for the purchaser.
Additionally, many individuals overlook the importance of providing a complete address. The form requires a street address, city, state, and ZIP code. Omitting any part of this information can lead to delays or denials in processing the exemption. It is essential to double-check that all address components are accurately filled out.
Signatures are another area where mistakes frequently occur. Some people forget to sign the form or fail to include their title. The signature serves as a declaration of the information's accuracy and the authority of the individual completing the form. Without it, the document may be considered invalid.
Purchasers sometimes also misinterpret the rules regarding vendor license numbers. While it’s not mandatory for all vendors, those dealing with specific items like motor vehicles or titled watercraft must include their vendor's license number. Failing to do so can result in the form being rejected for those particular purchases.
Another common oversight is misunderstanding the limitations of the exemption. For instance, construction contractors cannot use this certificate for purchasing materials intended for incorporation into real property. Many mistakenly believe they can claim exemptions for all types of purchases, leading to compliance issues with the Administrative Code.
It's also important to remember that the form is not a blanket exemption for all purchases. Some individuals fill out the form without recognizing that it only applies to specific types of tangible personal property and selected services. This misunderstanding can lead to improper use of the certificate and potential penalties.
Lastly, people often fail to keep a copy of the completed form for their records. Having a copy can be beneficial for future reference and can serve as proof of the exemption claim if any questions arise later. Keeping good records is a best practice that can save time and trouble down the line.
By being aware of these common mistakes, individuals can navigate the process of filling out the Tax Exempt Ohio form more effectively. Careful attention to detail can help ensure that the form is completed correctly, leading to smoother transactions and compliance with tax regulations.
FAQ
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What is the Tax Exempt Ohio form?
The Tax Exempt Ohio form, also known as the Sales and Use Tax Blanket Exemption Certificate, allows purchasers to claim exemption from sales tax on certain purchases. This form is useful for businesses that buy tangible personal property or selected services for specific purposes. By completing this form, the purchaser certifies that their claim for exemption is based on how they intend to use the items or services.
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Who can use the Tax Exempt Ohio form?
Any business or organization that qualifies for tax exemption can use this form. This includes various types of purchasers, such as non-profit organizations, government entities, and businesses making purchases for resale. However, it is important to note that construction contractors cannot use this form to buy materials that will be incorporated into real property. They must follow specific rules outlined in the Administrative Code.
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What information is required on the form?
When filling out the Tax Exempt Ohio form, the purchaser must provide several key pieces of information. This includes:
- The purchaser's name
- The type of business
- The street address, city, state, and ZIP code
- The reason for claiming the exemption
- The signature of the purchaser or an authorized representative
- The title of the person signing the form
- The date the form is signed
- The vendor’s license number, if applicable
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Can the form be used for all types of purchases?
No, the Tax Exempt Ohio form cannot be used for all types of purchases. It is specifically designed for tangible personal property and selected services. Additionally, construction contractors must adhere to different rules when purchasing materials for construction projects. They should consult rule 5703-9-14 of the Administrative Code for guidance.
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What happens if the form is used incorrectly?
If the Tax Exempt Ohio form is used incorrectly, the purchaser may be held responsible for paying the sales tax that should have been collected. In addition, there may be penalties or interest charges imposed by the state. It is crucial to ensure that all information is accurate and that the exemption is valid before using the form.