Tax Exempt Certificate Construction Pre-Filled.pdf

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Attached to
Lucas County Concrete/Asphalt Restoration 2026
Solicitation number
147395
Issued by
Lucas County, Ohio

About this file

This is a Sales and Use Tax Construction Contract Exemption Certificate form issued by the State of Ohio, specifically for use by the City of Toledo in connection with the Lucas County Concrete/Asphalt Restoration 2026 project. The form serves as documentation to exempt tangible personal property purchased for incorporation into real property from state sales and use taxes. The certificate requires certification and signature from the owner/contractee, political subdivision representative, prime contractor, and subcontractors. The form identifies the contract, job location, and project name, with all original documentation to be retained by the prime contractor and copies maintained by the owner/contractee and all subcontractors. The City of Toledo's Commissioner of Purchases and Supplies, located at One Government Center, Suite 2000, Toledo, OH 43604, is identified as the authorizing official with an effective date of January 1, 2026.

The exemption certificate applies to various categories of qualifying real property including buildings used exclusively for charitable purposes by nonprofit organizations, horticulture and livestock structures, sports facilities, hospital facilities, computer data centers, megaprojects, property owned by the United States government or the State of Ohio, religious buildings, and convention centers meeting specific criteria under Ohio Revised Code sections. All contractors and subcontractors purchasing materials under this exemption must provide signed copies of the certificate to suppliers at the time of material purchase. The form requires that each party maintain records of the exemption certificate throughout the project duration to document tax-exempt status for all materials and services incorporated into the real property.

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Text version

STEC CC

Rev. 05/25Sales and Use Tax

Construction Contract Exemption Certificate

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:

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.

Owner/Contractee Name Signed by Title Street address City, state, ZIP code Date

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

Prime Contractor Name Signed by Title Street address City, state, ZIP code Date

Subcontractor Name Signed by Title Street address City, state, ZIP code Date tax.ohio.gov

A building used exclusively for charitable purposes by a nonprofit organization operated exclusively for charitable purposes as defined in Ohio Revised Code (R.C.) section 5739.02(B)(12);

A horticulture structure or livestock structure for a person engaged in the business of horticulture or producing livestock;

The construction or improvement of a sports facility under R.C. section 307.696;

A hospital facility entitled to exemption under R.C.

section 140.08;

A computer data center entitled to exemption under R.C.

122.175; % exempt per OH Dept. of Development A megaproject entitled to exemption as described in R.C. 5739.02(B)(13).

Real property outside this state if such materials and services, when sold to a construction contractor 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;

Real property that is owned, or will be accepted for ownership at the time of completion, by the United States government, its agencies, the state of Ohio or an Ohio political subdivision;

Real property under a construction contract with the United States government, its agencies, the state of Ohio, or an Ohio political subdivision;

A building under a construction contract with an organization exempt from taxation under section 501(c)

(3) of the Internal Revenue Code of 1986 when the building is to be used exclusively for the organization’s exempt purposes;

A house of public worship or religious education;

Building and construction materials and services sold for incorporation into real property comprising a convention center that qualifies for property tax exemption under R.C. 5709.084 (until one calendar year after the construction is completed).

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31: City of Toledo
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33: Commissioner of Purchases and Supplies
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35: Toledo, OH 43604
36: January 1, 2026
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