STEC CO
                                 Sales and Use Tax                                                                 Rev. 04/24
                                 Contractor’s Exemption Certificate
tax.ohio.gov
                                                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:

                                                Vendor’s name
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;

This certificate may be used by a contractee or subcontractor when buying materials for a construction contract where the 
owner/contractee has claimed one of the above exemptions. This certificate covers all sales of materials by the above-named 
vendor to the contractor or subcontractor for this particular construction contract only.
Contractor/subcontractor
                                 Name 

                                 Signed by                                               Title 

                                 Street address 

                                 City, state, ZIP code 

                                 Date