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Purchasing a Computer - Sales Tax Exemption

Sales Tax Exemption for Computer Purchases by Teachers


The Ohio Office of Budget and Management reports that "the tax reduction recognizes the integral importance of certified elementary and secondary teachers in Ohio's efforts to bring information technology to schools, and acknowledges that they do a significant amount of their preparation work outside of the school day. The General Assembly and the Governor approved the elimination of sales taxes when certified teachers purchase personal computers. Reduced revenue to the General Revenue Fund is anticipated to be approximately $285,000 for the biennium."

Section 5739.02 of Ohio's Revised Code:
Or through the Ohio taxation website:

(39) Sales of personal computers, computer monitors, computer keyboards, modems, and other peripheral computer equipment to an individual who is licensed or certified to teach in an elementary or a secondary school in this state for use by that individual in preparation for teaching elementary or secondary school students;

To receive the exemption, download and fill out the following word document, print it out and take it to the vendor you are purchasing your computer hardware from.

unit exemption certificate

If the link does not work go to tax.ohio.gov/
click on "Forms" and select "Sales and Use Tax" Forms
Look for: "Sales and Use Tax Unit Exemption Certificate"


The form is a fillable PDF file.  If you would prefer an already printed copy, call the Union office at 321-0020.

updated July 2017


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