Sales Tax Exemption

Kent State University is generally exempt from sales tax on purchases and services. Before making a purchase, please check the procurement contractor vendor list.

Ohio Sales Tax Exemption

• Generally, Kent State is exempt from sales tax on purchases and services in Ohio. 

• Departments making purchases need to provide an Ohio Sales Tax Exemption to the vendor prior to making the purchase. Please use Unified Sales & Use Tax Resale Certificate -Multijurisdiction if the vendor will not accept the Ohio Sales Tax Exemption.  Departments no longer need to request the form from tax@kent.edu but instead will find the form and instructions on the Ohio Sales Tax Exemption webpage.

• Vendors who need an Ohio Sales Tax Exemption certificate must contact the department making the purchase to obtain an exemption certificate. 

• Vendors who require online completion of the sales tax exemption may completed by the department. The tax department does not need to review these submissions.

• Employees paying for goods or lodging with a personal check or personal credit card are not exempt from the sales tax regardless of whether Kent State will reimburse the expenses.  The exemption only applies if the good or service is paid directly by the university by payment request, purchase order or purchasing card.

Sales Tax Exemption - Other States

• Purchases from out of state vendors

  • If the goods are shipped to Ohio and the out of state vendor is not registered to collect Ohio sales tax are exempt without providing a sales tax exempt certificate (Interstate Commerce exempts these purchases)

  • If the goods or services are consumed outside of Ohio, sales tax in that state may be required. Please see the Sales tax in other states below.

  • Some vendors require a different form and although the Ohio Sales Tax Blanket Exemption Form should be accepted, the vendors will not accept it. The vendor may accept a Multi-State tax exemption certificate. 

  • Please email tax@kent.edu for further assistance.

Sales tax in other states

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. 

Several states do not have sales tax exemptions or do not allow exemptions for other state government. Kent State is not exempt on any purchases, including lodging in:  Alabama, Arizona, California, Georgia, Iowa, Louisiana, Maryland, North Carolina, Nebraska, Nevada, New Mexico, New York, Oklahoma, Pennsylvania, South Carolina, South Dakota, Texas, Utah, Vermont, Virginia, West Virgina.

In cases where the hotel will invoice the university directly for lodging, the university is exempt only in Connecticut, Florida, Idaho, Kentucky, Massachusetts, Michigan, New Jersey, North Dakota, Tennessee and Washington DC. 

If there is a sales tax exemption, please ask the vendor if they will accept the Ohio Exemption certificate and if not, ask them to assist with the proper forms.  Please contact tax@kent.edu for further assistance with out of state sales tax requirements.