Staff Computer Purchase

Sales Tax Exemption for Purchase of Computer Equipment and Related Peripherals

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

To qualify, the teacher must provide the vendor with a copy of the Ohio Sales and Use Tax Unit Exemption Certificate . This form is also available on the Ohio Department of Taxation website.

Completion of the form requires the individual to state the reason for the exemption, which is outlined in the 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 secondary school in this state, for use by that individual in preparation for teaching elementary or secondary school students.