Sales and Excise Taxes

Sales & Use, Excise, Hotel/Motel, Admissions

Sales and Use Taxes - State sales taxes are imposed on the sale of goods and services in most states including Ohio.  The university as a seller is required to collect and remit sales taxes on taxable transactions. The university as a buyer is exempt from Ohio sales taxes and may be exempt from paying sales taxes in other states that recognize out-of-state exempt businesses. Visit the Sales and Use Taxes page, which requires employee login, for more information.

Federal Excise Tax – The university pays federal excise tax to the IRS on certain transactions primarily on fuel and communications. The Communications Excise Tax Exemption Certificate, which is used when purchasing communications services for the university, can be accessed in the button below.

Hotel/Motel Tax (also known as Lodging Excise Tax) is administered locally and provides funding for a variety of services related to local facilities. Ohio State is exempt from Hotel/Motel Tax only in Columbus and certain other Ohio cities/counties. Complete the exemption form, accessed at the button below, when staying in Columbus accommodations on university business. If staying in another Ohio city, please contact Tax Office prior to your stay to determine if an exemption applies.

Columbus Admissions Tax is a tax on the sale of certain events held in Columbus supporting arts funding. The  Ohio State University is exempt from and has no filing requirement for the Columbus Admissions Tax. However, Ohio  State has agreed to voluntarily participate in the Admissions Tax, to the extent it holds applicable events. If you have questions regarding the applicability of Admissions Tax to your program operations, please contact Tax Office at tax@osu.edu. 

Tax Office Forms

Digital information and digital services acquired, developed, or delivered prior to August 1, 2018, are subject to the applicable web and digital accessibility standards in effect at that time and specifically to the provisions for “legacy” content in the Digital Accessibility Policy.