Lawriter - OAC - 3341-6-44 Tax exemption certificates.

3341-6-44 Tax exemption certificates.

(A) Policy statement and purpose

Bowling Green state university purchases are exempt from sales tax based on the exemption found in Division(B)(1) of section 5739.02 of the Revised Code "sales to the state or any of the its political subdivisions"

(B) Policy

The university is exempt from all Ohio sales taxes and many federal excise taxes. Tax exemption certificates will be furnished to a vendor requesting them. Please provide the vendor's name, address, fax number, and if possible, a contact person. If you are using a purchase order, the tax exemption statement and the federal tax ID number is printed at the bottom of the order.

Note: The business office is the only office authorized to furnish this certificate.

Date: July 1, 2014

Effective: 3/17/2015
Promulgated Under: 111.15
Statutory Authority: 3345
Rule Amplifies: 3345