Sales Tax Reporting
Kent State University is exempt from paying sales tax in Ohio and in several other (but not all) states. Kent State is also a vendor responsible for collecting sales tax on sales made by the University in Ohio and other states.
OHIO SALES TAX
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.
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.
SALES TAX IN OTHER STATES
Kent State may be subject to sales tax on sales made in states other than Ohio. For example, selling product in the State of Washington for just a day results in a duty to collect sales tax.
Purchases made in other states may or may not be exempt from sales tax. Employees paying for goods or lodging in other states with a personal check or credit card will not be exempt from the sales tax regardless of whether Kent State will reimburse the expenses.
In cases where the hotel will invoice the university directly, the university is exempt only in Connecticut, Florida, Idaho, Kentucky, Michigan, New Jersey, North Dakota, Tennessee, Washington DC, and West Virginia. Please contact the tax manager for assistance on the exemption in these states.