Sales Tax Exemptions -- General
Most purchases made by UC are subject to Ohio's sales tax laws. UC is exempt from paying Ohio sales tax on our purchases. UC is also exempt from paying the sales taxes of some other states, subject to the guidance provided here.
In all cases, to qualify for the sales tax exemption in Ohio or any other state, the purchase must be paid for directly with university funds. Use of a UC Purchasing Card qualifies for this purpose.
Use of personal funds for the original purchase of an item to be used by UC, and then seeking reimbursement from the university, does not qualify for sales tax exemption in Ohio or any other state. The university reserves the right not to reimburse an employee for any such sales tax where an exemption was available if the purchase had been made with university funds.
Sales Tax in Ohio
The University of Cincinnati is generally exempt from paying Ohio Sales Tax on our purchases. Vendors may often request a copy of our exemption certificate, which verifies our exempt status.
Construction Projects Only
Ohio uses a different certificate that allows our construction contractors and subcontractors to use UC’s tax exemption for materials that go into UC construction projects. UC construction team members can use this form.
Using our Ohio certificate
Vendors may download a copy of UC's Ohio Sales Tax Exemption Certificate by selecting the link above. This copy does not contain any mailing address, because UC has many departments with many different mailing addresses. Vendors are permitted to enter their own business name on the line provided, but should not make any other entries on this document.
UC employees may download our Ohio Sales Tax Exemption Certificate by selecting the link above, and have the option of entering their departmental address on the appropriate lines near the signature. UC employees may then choose to save a copy of that form onto their own computer for future use. UC employees should always enter the vendor's name on the line at the top, when supplying them with this form.