FORM: A-117, Tax Exemption Certificate

PURPOSE:

Use the A-117 to claim exemption from the Ohio state sales tax and/or the Federal excise tax when making purchases of goods or services. The exemption is based upon the use of the goods or services by the University as a tax exempt institution.

PROCEDURES:

Complete the form and submit it to the vendor when making the purchase. The form may be signed by any person authorized to sign on behalf of the department making the purchase.

ADDITIONAL INFORMATION:

As an instrumentality of the State of Ohio, the University of Cincinnati is exempt from Federal income taxes under Section 115 of the Internal Revenue Code. Because most tax exempt organizations are designated exempt under section 501 (c)(3) of the Code, vendors and others doing business with the University wish to receive a copy of the tax determination letter from the Internal Revenue Service. A copy of this document can be obtained from the Assistant Treasurer's Office.

In other cases, entities wishing to do business with the University merely need to obtain our Federal tax identification number.

The number is: 31-6000989

Any questions regarding tax matters should be referred to the Assistant Treasurer's Office.

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