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Ohio Sales Tax
Ohio State Tax Blog
June 7, 2013 • < 1 min read
Generally, a contractor’s purchase of tangible personal property to be incorporated into real property is taxable. However, a contractor’s material purchases are not taxable when incorporated into:
These exemptions should be supported by the contractor’s receipt of an exemption certificate. The contractor should obtain a “Sales and Use Tax Construction Contract Exemption Certificate” (Form STEC CC) from the customer / property owner. Then, the contractor should provide “Sales and Use Tax Contractor’s Exemption” certificates (Form STEC CO) to its suppliers. O.A.C. § 5703-9-14(I). Even if the contract is exempt, the contractor is still liable for taxes on property not incorporated into real property improvements, such as tools, equipment and consumables.
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