Tax Exempt Purchases for Teachers

Sales Tax Exempt Purchases for Teachers: Personal Computers & Computer Equipment<hr>

A 1997 law allows teachers to receive a sales tax exemption when purchasing a personal computer. According to section 5739.02(B)(37) of the Ohio Revised Code, the exemption applies to: Sales of computers, computer monitors, computer keyboards, modems, and other peripheral equipment to an individual who is licensed or certified to teach in an elementary or secondary school in this state for use by that individual in preparation for teaching elementary or secondary school students.

Educators must fill out a sales tax exemption certificate and provide it to the seller at the time of purchase.

Copy and paste the following to the tax exempt form:

Sales of computers, computer monitors, computer keyboards, modems, and other peripheral equipment to an individual who is licensed or certified to teach in an elementary or secondary school in this state for use by that individual in preparation for teaching elementary or secondary school students.

Click on the link on the right for the Sales Tax Exemption form.

Sales and Use Tax Blanket Exemption Certificate

This certificate is used to make a continuing claim of exemption or exception on purchases from the same vendor or seller.

EXAMPLE Sales and Use Tax Blanket Exemption Certificate

This form is an example of the information that must be completed by the teacher seeking exemption. The teacher must provide their information as the "Purchaser". Please do NOT use the school district's information when completing the form.