Sales Tax Exemption for Purchase of Computer Equipment and Related Peripherals

Ohio Revised code allows teaching professionals to claim an exemption for Ohio sales tax on the purchase of personal computers and related peripherals.

The teacher must provide the vendor a copy of the Ohio Sales and Use Tax Unit Exemption Certificate found on the Ohio Department of Taxation web site. Completion of the form requires the individual to state the reason for the exemption which can be found in the following text from Ohio Revised Code:

ORC 5739.02 (B)(37): The tax does not apply to the following:
Sales of personal computers, computer monitors, computer keyboards, modems, and other peripheral computer equipment to an individual who is licensed or certified to teach in an elementary or a secondary school in this state for use by that individual in preparation for teaching elementary or secondary school students.