How will I know if a sale is exempt from tax?
Sales tax must be charged on all retail sales unless the purchaser provides a properly completed exemption certificate stating the statutory reason for claiming exemption. The vendor must retain the certificate as proof of nontaxable sales. Exemption certificates are prescribed by the Tax Commissioner and can be obtained from a local printer or office supply store. Sample forms are available on our Web site. Exemption certificates are not needed when the item sold is never taxable, such as prescription drugs and food sold for off-premises consumption. Certificates are not needed when the purchaser is clearly identified on the invoice as an entity that is always exempt, such as the federal government, the State of Ohio, or any local government of this state.
Related Questions
- Is the sale of an exempt item on a "90-days same as cash" basis or some similar transaction exempt from tax if purchased during the sales tax holiday?
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- Is antique furniture eligible for tax exempt sale?
