Tax Exempt Certificate Construction Pre-Filled.pdf

PDF 188 KB Posted

Attached to
Harvest Lane and Quast Lane Reconstruction
Solicitation number
146311
Issued by
Lucas County, Ohio

About this file

This is a Sales and Use Tax Construction Contract Exemption Certificate issued by the State of Ohio for the City of Toledo's Harvest Lane and Quast Lane Reconstruction project. The certificate establishes the framework for tax-exempt purchases of tangible personal property and materials incorporated into the construction project. The form requires signatures from the owner/contractee (City of Toledo), prime contractor, and any subcontractors involved in the project. The certificate was pre-filled with the City of Toledo as the contractee and dated January 1, 2026, with the Commissioner of Purchases and Supplies listed as the signing authority at One Government Center, Suite 2000, Toledo, Ohio 43604.

The exemption certificate qualifies construction materials and services for sales and use tax exemption under Ohio Revised Code section 5739.02, as the project involves real property owned by an Ohio political subdivision. The certificate must be retained by the prime contractor and copies maintained by all subcontractors and the owner/contractee. When copies are issued to suppliers for material purchases, each must be signed by the contractor or subcontractor making the purchase. The document outlines multiple categories of eligible exempt projects, including charitable buildings, government-owned real property, convention centers, and religious facilities, establishing the legal basis for exempting the reconstruction project from state sales and use taxes on applicable materials and services.

View the file

Other files

On GovTribe

Work with this file

  • Download the original file
  • Contacts named in this file
  • Similar government files
  • Ask GovTribe AI about this file

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).

1: City of Toledo
2:
3:
19:
20:
21:
22:
23:
24:
25:
26:
27:
28:
29:
30:
13:
14:
15:
16:
17:
18:
31: City of Toledo
32:
33: Commissioner of Purchases and Supplies
34: One Government Center, Suite 2000
35: Toledo, OH 43604
36: January 1, 2026
Reset Form:
Group2: Choice1

File details come from the government source that posted it. Updated .