The sale of tangible personal property and certain services by Kent State University may be subject to Ohio sales tax. Ohio sales tax will not apply if the purchaser provides an OHIO EXEMPTION CERTIFICATE or if the product is shipped outside of Ohio. Properly completed exemption certificates must be maintained on file in case an audit is conducted by the State of Ohio. An exemption certificate is not required for sales shipped outside of Ohio but documentation must be retained to prove that the product was shipped outside of Ohio. The sales tax rate varies based upon the county in which the sale originates. OHIO SALES TAX RATES
Generally, the purchase of tangible personal property and certain services where the property/services are used or consumed by Kent State University is exempt from Ohio sales tax. To claim the exemption, provide the vendor with a KSU EXEMPTION CERTIFICATE.