Wright State University
Policy number: 5102
Subject: Certificate of Exemption
Date issued: Revised/April 2006
Authority: Purchasing Department
References: Director of Business Services
5102.1 General Policy
Wright State University purchases are exempt from Ohio sales tax. The university
has a Blanket Certificate of Exemption Form on file with many Dayton area
businesses. Filing the form with a vendor is necessary in order to receive
tax exemption.
5102.2 Reimbursements
Generally, reimbursement to employees for off-campus
purchases of goods for the university cannot include Ohio sales tax. However,
bed taxes, occupancy taxes, excise taxes, etc. charged by in-state and out-of-state
lodging business as well as out-of-state sales taxes will be reimbursed. A
Blanket Certificate of Exemption Form should be presented to the vendor.
University departments may obtain copies of the form from the Purchasing Department's
web page at
http://www.wright.edu/admin/purchase/forms.html.