Multiple Points of Use Exemption Certificate - ST_STEC_MPU_FI

Sep 19, 2026

Upload by Liam

Multiple Points of Use Exemption Certificate form for claiming exception or exemption on purchases of tangible personal property and selected services. The purchaser selects the applicable certificate type, including single purchase, blanket, or multiple points of use for electronically delivered services or computer software. The document sets purchaser attestations covering jurisdiction availability, vendor tax-collection relief, direct payment obligations, and recordkeeping requirements. It also collects purchaser and business details, signature, date, and vendor license guidance with specific construction and motor vehicle-related limitations.

LanguageEnglish

CategoryForms

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Pages1

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Multiple Points of Use Exemption Certificate

Certificate type selection

Purchaser attestations and obligations

Purchaser and business information

Vendor guidance and special limitations

[tax.ohio.gov](tax.ohio.gov) Reset Form STEC MPU Rev. 3/15 Multiple Points of Use Exemption Certiﬁcate The purchaser hereby claims exception or exemption on the purchase of tangible personal property and selected services made under this certiﬁcate from: (vendor’s name) and certiﬁes that the claim is based upon the purchaser’s proposed use of the items or services, the activity of the purchase, or both, as shown hereon: Check one: 􀁆 Single purchase certiﬁcate: Relates to invoice/purchase order \# ~~ ~~ 􀁆 Blanket certiﬁcate: If checked, this certiﬁcate continues in force until canceled by the purchaser. 􀁆 Multiple points of use exemption certiﬁcate: Services or computer software delivered electronically for use in business. Please describe the services or computer software electronically delivered for use in business: By issuing this multiple points of use exemption certiﬁcate, the above stated purchaser attests to the following: 1. The purchaser is not a holder of a direct payment permit granted under Ohio Revised Code section (R.C. ) 5739.031; 2. At the time of purchase, the services or computer software that is delivered electronically for use in business will be concurrently available for such use in more than one taxing jurisdiction; 3. Upon issuance of this certiﬁcate, the purchaser is relieving the vendor of the obligation to collect, pay or remit the tax due, and the purchaser must pay the tax directly to the appropriate taxing jurisdictions; and 4. The purchaser will maintain adequate records (as required by R.C. section 5739. 11) as they existed at the time of the purchase to substantiate the method used to apportion the tax due on the purchase(s) . Purchaser must state a valid reason for claiming exception or exemption. Purchaser’s name | Purchaser’s type of business | | --- | | Street address | | City, state, ZIP code | | Signature Title | | Date signed | Vendor’s license number, if any Vendors of motor vehicles, titled watercraft and titled outboard motors may use this certiﬁcate to purchase these items under the “resale” exception. Otherwise, purchaser must comply with either Administrative Code Rule 5703-9-10 or 5703- 9-25. This certiﬁcate cannot be used by construction contractors to purchase material for incorporation into real property under an exempt construction contract. Construction contractors must comply with Administrative Code Rule 5703-9-14.

FAQs

What purchases can be claimed under this certificate?

The purchaser claims exception or exemption for tangible personal property and selected services made under the certificate, based on the proposed use and activity of the purchase.

What attestations must the purchaser confirm?

The purchaser attests that they are not a holder of a direct payment permit under the cited Ohio Revised Code, that electronically delivered services or software will be available in more than one taxing jurisdiction at the time of purchase, and that they relieve the vendor of tax collection obligations while paying tax directly and maintaining required records.

When can vendors use this certificate, and are there restrictions?

Vendors of motor vehicles, titled watercraft, and titled outboard motors may use it under the “resale” exception. Construction contractors cannot use it to purchase material for incorporation into real property under an exempt construction contract and must comply with specific administrative code rules.

Sep 19, 2026

Upload by Liam