Sales Tax
Kent State University is exempt from paying sales tax in Ohio and in several other (but not all) states. For more information on the sales tax exemption, please read SALES TAX EXEMPTION ON PURCHASES MADE BY KENT STATE.
Even though Kent State is exempt from paying Ohio sales tax, Kent State is required to collect sales tax on sales made by the University in Ohio and other states.
OHIO SALES TAX COLLECTION REQUIREMENTS FOR SALES MADE BY KENT STATE
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.
Kent State may be required to collect sales tax on sales made to customers 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.