# Ohio Admin. Code 5703-9-03: Rule 5703-9-03. Sales and use tax; exemption certificate forms

> Ohio · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_OH_ADC_5703_9_03

## Section

- **Citation:** Ohio Admin. Code 5703-9-03
- **Heading:** Rule 5703-9-03. Sales and use tax; exemption certificate forms
- **Jurisdiction:** Ohio
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Ohio Administrative Code / Agency 5703 / Chapter 5703-9 / Rule 5703-9-03

## Text

Other (A) As used in this rule, "exception" refers to sales for resale that are excluded from the definition of retail sale by division (E) of section 5739.01 of the Revised Code. "Exemption" refers to retail sales not subject to the tax pursuant to division (B) of section 5739.02 of the Revised Code. (B) (1) All sales are presumed to be taxable until the contrary is established. If a purchaser claims that tax does not apply to a transaction, the purchaser must provide a fully completed exemption certificate to the vendor or seller. The exemption certificate may be provided electronically or in hard copy. The vendor must retain the fully completed exemption certificate in its files. (2) Exemption certificate forms are available on the department's website at tax.ohio.gov. The forms may be reproduced as needed. Substitute exemption certificates may be developed and used as long as they contain the data elements prescribed in paragraph (D) of this rule. (C) (1) If a vendor, seller, or consumer is purchasing a motor vehicle, a watercraft that is required to be titled, or an outboard motor that is required to be titled and is claiming exemption from the sales and use tax based on a reason other than resale, the vendor, seller, or consumer must comply with rule 5703-9-10 or 5703-9-25 of the Administrative Code. (2) If a construction contractor is claiming exemption from sales or use tax on the purchase of materials for incorporation into real property, the construction contractor must comply with rule 5703-9-14 of the Administrative Code. (D) An exemption certificate is fully completed if it contains the following data elements: (1) The purchaser's name and business address, (2) A tax identification (e.g. vendor's license or consumer's use tax account) for the purchaser issued by this state, if any, (3) The purchaser's type of business or organization, (4) The reason for the claimed exemption, and (5) If the certificate is in hard copy, the signature of the purchaser
y completed if it contains the following data elements: (1) The purchaser's name and business address, (2) A tax identification (e.g. vendor's license or consumer's use tax account) for the purchaser issued by this state, if any, (3) The purchaser's type of business or organization, (4) The reason for the claimed exemption, and (5) If the certificate is in hard copy, the signature of the purchaser. If any of these elements are missing the exemption certificate is invalid. (E) The following form, located on the department's website at http://tax.ohio.gov/Forms, is incorporated in this rule by reference: "Certificate of Exemption - Streamlined Sales and Use Tax Agreement," revised December 2021. Last updated November 13, 2025 at 7:44 AM Supplemental Information Authorized By: 5703.05 Amplifies: 5739.01 , 5739.02 , 5739.03 , 5741.02 11/13/2030 10/18/1982

## Nearby sections

- [Ohio Admin. Code 5703-9-02 Rule 5703-9-02. Maintenance of records](https://www.frixlaw.com/law-library/statutes/STATE_OH_ADC_5703_9_02.md)
- [Ohio Admin. Code 5703-9-03 Rule 5703-9-03. Sales and use tax; exemption certificate forms](https://www.frixlaw.com/law-library/statutes/STATE_OH_ADC_5703_9_03.md)
- [Ohio Admin. Code 5703-9-04 Rule 5703-9-04. Use tax; taxable use of tangible personal property manufactured for sale or purchased for resale](https://www.frixlaw.com/law-library/statutes/STATE_OH_ADC_5703_9_04.md)
- [Ohio Admin. Code 5703-9-05 Rule 5703-9-05. Transactions where tangible personal property is or is to be stored](https://www.frixlaw.com/law-library/statutes/STATE_OH_ADC_5703_9_05.md)
- [Ohio Admin. Code 5703-9-06 Rule 5703-9-06. Imposition of tax on transportation services](https://www.frixlaw.com/law-library/statutes/STATE_OH_ADC_5703_9_06.md)
- [Ohio Admin. Code 5703-9-07 Rule 5703-9-07. Application for refund of sales and use taxes](https://www.frixlaw.com/law-library/statutes/STATE_OH_ADC_5703_9_07.md)
- [Ohio Admin. Code 5703-9-08 Rule 5703-9-08. Sales and use tax; authority to predetermine (prepay) or prearrange sales tax](https://www.frixlaw.com/law-library/statutes/STATE_OH_ADC_5703_9_08.md)
- [Ohio Admin. Code 5703-9-10 Rule 5703-9-10. Motor vehicles, off-highway motorcycles, and all-purpose vehicles; tax payment or exemption claim required for certificate of title](https://www.frixlaw.com/law-library/statutes/STATE_OH_ADC_5703_9_10.md)
- [Ohio Admin. Code 5703-9-11 Rule 5703-9-11. Returned merchandise and rejected services](https://www.frixlaw.com/law-library/statutes/STATE_OH_ADC_5703_9_11.md)
- [Ohio Admin. Code 5703-9-12 Rule 5703-9-12. Exchanged merchandise](https://www.frixlaw.com/law-library/statutes/STATE_OH_ADC_5703_9_12.md)
- [Ohio Admin. Code 5703-9-13 Rule 5703-9-13. Sales and use tax; reporting periods](https://www.frixlaw.com/law-library/statutes/STATE_OH_ADC_5703_9_13.md)
- [Ohio Admin. Code 5703-9-14 Rule 5703-9-14. Sales and use tax; construction contracts; exemption certificates](https://www.frixlaw.com/law-library/statutes/STATE_OH_ADC_5703_9_14.md)
- [Ohio Admin. Code 5703-9-15 Rule 5703-9-15. Sales and use tax; coupons, coupon books, and gift cards](https://www.frixlaw.com/law-library/statutes/STATE_OH_ADC_5703_9_15.md)
- [Ohio Admin. Code 5703-9-16 Rule 5703-9-16. Affiliated group](https://www.frixlaw.com/law-library/statutes/STATE_OH_ADC_5703_9_16.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_OH_ADC_5703_9_03. Check the current official text before relying on it. Not legal advice.