STEC CC
                                     Sales and Use Tax                                                             Rev. 04/24

           tax.ohio.gov    Construction Contract Exemption Certificate
                                                      Reset Form
Identification of Contract:
Contractee’s (owner’s) name 
Exact location of job/project 
Name of job/project as it appears
on contract documentation 
The undersigned hereby certifies that the tangible personal property purchased under this exemption certificate is 
purchased exempt of the tax for incorporation into:
      A building used exclusively for charitable purposes       Real property that is owned, or will be accepted for 
      by a nonprofit organization operated exclusively for      ownership at the time of completion, by the United 
      charitable purposes as defined in Ohio Revised Code       States government, its agencies, the state of Ohio or 
      (R.C.) section 5739.02(B)(12);                            an Ohio political subdivision;
      A horticulture structure or livestock structure for a     Real property under a construction contract with the 
      person  engaged  in  the  business  of  horticulture  or  United States government, its agencies, the state of 
      producing livestock;                                      Ohio, or an Ohio political subdivision; 
      The original construction of a sports facility under R.C. A  building  under  a  construction  contract  with  an 
      section 307.696;                                          organization exempt from taxation under section 501(c)
                                                                (3) of the Internal Revenue Code of 1986 when the
      A hospital facility entitled to exemption under R.C. 
                                                                building is to be used exclusively for the organization’s 
      section 140.08;
                                                                exempt purposes; 
      A computer data center entitled to exemption under R.C. 
                                                                A house of public worship or religious education;
      122.175;       % exempt per OH Dept. of Development
                                                                Building and construction materials and services 
      A megaproject entitled to exemption as described in 
                                                                sold for incorporation into real property comprising 
      R.C. 5739.02(B)(13).
                                                                a  convention  center  that  qualifies  for  property  tax 
      Real property outside this state if such materials        exemption under R.C. 5709.084 (until one calendar 
      and services, when sold to a construction contractor      year after the construction is completed).
      in the state in which the real property is located for 
      incorporation into real property in that state, would be 
      exempt from a tax on sales levied by that state;

The original of this certificate must be signed by the owner/contractee and/or government official and must be retained by 
the prime contractor. Copies must be maintained by the owner/contractee and all subcontractors. When copies are issued to 
suppliers when purchasing materials, each copy must be signed by the contractor or subcontractor making the purchase.
Prime Contractor                                                Owner/Contractee
Name                                                            Name    
Signed by                                                       Signed by 
Title                                                           Title
Street address                                                  Street address 
City, state, ZIP code                                           City, state, ZIP code 
Date                                                            Date

Subcontractor                                                   Political Subdivision
Name                                                            Name   
Signed by                                                       Signed by 
Title                                                           Title   
Street address                                                  Street address
City, state, ZIP code                                           City, state, ZIP code 
Date                                                            Date