6425 - USE OF DISTRICT TAX EXEMPT CERTIFICATE

In accordance with Ohio law, the District is exempt from payment of Ohio's retail sales tax. The District seeks to prevent waste by ensuring sales tax is not paid erroneously or unnecessarily due to its tax-exempt status.

Purchases of tangible personal property and selected services made by Federal, State, and local governmental employees are subject to the Ohio sales or use tax. The retail sales tax exemption is not transferable to an individual employee of the District. The exemption applies only when the purchase of goods or services is paid for by the District using its credit card or other authorized District account. Purchases directly made by and charged to the District are considered sales to a public office and are sales tax exempt even if the goods or services are picked up by an employee of the District. Any invoice or bill of sale/receipt should reflect that the purchaser is the District, and the District’s credit card or account must be charged. Use of a sales tax-exempt certificate by officials or employees to make purchases for the District will be approved by the Superintendent in advance. 

If a District official or employee uses a personal credit card or checking account to make purchases on behalf of the District, the tax-exempt certificate may not be used and sales tax must be paid at the point of sale. Purchases of up to a total amount of $100.00made by a District official or employee using a personal credit card or checking account shall be reimbursed in accordance with Board policy and procedures, provided that the purchase is considered to be for a proper public purpose. If the amount of the purchase and sales tax exceeds this threshold, the purchase must be made using the District credit card or account and shall be exempt from sales tax.  

If sales tax was erroneously charged by a vendor for a District purchase, the fiscal office will attempt to recover the tax at the point of sale, or file for a refund of the taxed amount with the Ohio Department of Taxation. Erroneous sales tax charges should be reported to the Treasurer promptly when discovered by the official or employee who made the purchase. Failure to adhere to this policy may result in the issuance of a Finding for Recovery.  
 
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