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The policy defines sales tax applicability for County purchases and provides guidance for in-state, out-of-state, and remote transactions, including responsibilities, documentation, exemptions, vendor handling, and reimbursement outcomes.",{"@graph":14,"@context":72},[15,34,55],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/letters/","Letters",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/resolution-arb2026-0001-sales-tax-policy-and-procedures/303267/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/resolution-arb2026-0001-sales-tax-policy-and-procedures/303267.png","ImageObject",442,249,{"name":42,"@type":43},"Felix Montgomery","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-09-30","2026-09-19",true,{"@type":52,"interactionType":53,"userInteractionCount":26},"InteractionCounter",{"@type":54},"ViewAction",{"@type":56,"mainEntity":57},"FAQPage",[58,64,68],{"name":59,"@type":60,"acceptedAnswer":61},"What does Resolution ARB2026-0001 establish?","Question",{"text":62,"@type":63},"It enacts the Sales Tax Policy and Procedures as part of the Cuyahoga County Administrative Code and sets it into immediate effect.","Answer",{"name":65,"@type":60,"acceptedAnswer":66},"What is the purpose of the sales tax policy?",{"text":67,"@type":63},"It defines when sales taxes apply to goods or services purchased by the County or on the County’s behalf during business operations.",{"name":69,"@type":60,"acceptedAnswer":70},"What should employees do for in-state purchases in Ohio?",{"text":71,"@type":63},"They should present the Ohio Department of Taxation Sales and Use Tax Blanket Exemption Certificate (Form STEC B) at the time of the transaction and ensure the vendor collects and maintains the form.","https://schema.org",{"og:url":32,"og:type":74,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":76,"canonical":32},"index,follow",{"doc_id":78,"site_id":7},303267,1790790265,{"code":4,"msg":81,"data":82},"success",[83,88,93,98,103,108,113,117,122],{"id":84,"doc_module":22,"doc_module_name":25,"category_name":85,"show_sort_weight":86,"slug":87},11,"Presentations",90,"presentations",{"id":89,"doc_module":22,"doc_module_name":25,"category_name":90,"show_sort_weight":91,"slug":92},12,"Resumes",80,"resumes",{"id":94,"doc_module":22,"doc_module_name":25,"category_name":95,"show_sort_weight":96,"slug":97},14,"Invoices",70,"invoices",{"id":99,"doc_module":22,"doc_module_name":25,"category_name":100,"show_sort_weight":101,"slug":102},15,"Posters",60,"posters",{"id":104,"doc_module":22,"doc_module_name":25,"category_name":105,"show_sort_weight":106,"slug":107},16,"Social Media",50,"social-media",{"id":109,"doc_module":22,"doc_module_name":25,"category_name":110,"show_sort_weight":111,"slug":112},17,"Forms",40,"forms",{"id":114,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":115,"slug":116},18,30,"letters",{"id":118,"doc_module":22,"doc_module_name":25,"category_name":119,"show_sort_weight":120,"slug":121},21,"Paper Templates",5,"papers-templates",{"id":123,"doc_module":22,"doc_module_name":25,"category_name":124,"show_sort_weight":4,"slug":125},158,"General","general-158",{"code":4,"msg":81,"data":127},{"doc_id":78,"user_id":128,"nickname":42,"user_avatar":129,"doc_module":22,"category_id":114,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":26,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":135,"language":136,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":12,"update_tm":140,"read_time":30},549768064778,"https://ap-avatar.wpscdn.com/davatar_6f874abed73319feea01a86fa6f0fab8","RESOLUTION ARB2026-0001  \nSales Tax Policy and Procedures  \nWhereas, County entities may adopt, amend, rescind, and administer rules on matters within their respective jurisdictions, as established by the County Charter, the County Code, or general law; and  \nWhereas, Section 205.09(A) of the Cuyahoga County Code establishes the Cuyahoga County Administrative Rules Board; and  \nWhereas, per Section 113.02(G) of the Cuyahoga County Code, the Administrative Rules Board is given approval authority over rules promulgated by County entities based on a determination of: (1) whether the requesting entity has the authority to adopt, amend, or rescind the rule and (2) whether the proposed rule conflicts with the County Code; and  \nWhereas, the Cuyahoga County Department of Purchasing administers the Sales Tax Policy and Procedures;  \nNOW, THEREFORE, BE IT RESOLVED BY THE ADMINISTRATIVE RULES BOARD OF CUYAHOGA COUNTY, OHIO:  \nSection 1. The Sales Tax Policy and Procedures, as attached, is hereby enacted as part of the Cuyahoga County Administrative Code.  \nSection 2. The Resolution shall go into immediate effect and remain in full force and effect until rescinded by the Administrative Rules Board.  \nSection 3. It is found and determined that all formal actions of this Board concerning and relating to the passage of this Resolution were passed in an open meeting of this Board and that all deliberations of this Board that resulted in such formal actions were in meetings open to the public and in compliance with all legal requirements, including Section 121.22 of the Ohio Revised Code.  \nThe foregoing resolution was duly adopted on February 19, 2026.  \n_________________________________  \nAudrey Bucholtz Clerk of the Board  \nCuyahoga County Sales Tax Policy and Procedures  \nBackground  \nSales tax is a tax paid to a governing body (state or local) on the sale of certain goods and services. The purpose of this policy is to define the applicability of sales taxes when the County or individuals working on behalf of the County are purchasing goods or services during the course of business.  \nAuthority  \nOhio Revised Code Section 5739.02 defines the purpose, rate, and exemptions for the levy of sales tax in the State of Ohio. Cuyahoga County has formulated this policy to provide guidance and instruction to County employees making purchases for the County.  \nGeneral Information  \nThe Ohio sales and use tax applies to the sales of goods and services within the State of Ohio. . Within Ohio, sales taxes do not apply to political subdivisions in accordance with Ohio Revised Code Section 5739.02 (B) (1) .“Political subdivision” is defined in various provisions of the Ohio Revised Code to include Counties.  \nResponsibilities – In-State Purchases  \nCounty employees conducting any transactions related to the business, operations, maintenance, or any other purchase on behalf of the County within Ohio shall present the Ohio Department of Taxation Sales and Use Tax Blanket Exemption Certificate (Form STEC B) at the time of the transaction. The vendor is responsible for collecting and maintaining the Form STEC B at the time of the transaction.  \nForm STEC B can be obtained here:  \n[https://dam.assets.ohio.gov/image/upload/procure.ohio.gov/pdf/ST_STEC_B_FI.pdf](https://dam.assets.ohio.gov/image/upload/procure.ohio.gov/pdf/ST_STEC_B_FI.pdf)  \n[Sales tax for transactions occurring within Ohio are not subject to sales tax. Sales tax shall not be](Sales tax for transactions occurring within Ohio are not subject to sales tax. Sales tax shall not be)[ ](Sales tax for transactions occurring within Ohio are not subject to sales tax. Sales tax shall not be)[paid by the employee conducting the transaction. Should sales tax be paid on county transactions](paid by the employee conducting the transaction. Should sales tax be paid on county transactions), the employee making the transaction shall be responsible for:  \n1. Reimbursement to the county in the amount of tax paid","cbCaip9ZVoAHsMWm","https://ap.wps.com/l/cbCaip9ZVoAHsMWm","pdf",372290,7,"English","# Background\n# Authority\n# General Information\n# Responsibilities - In-State Purchases\n# Responsibilities - Out-of-State Purchases\n# Responsibilities - Remote Purchases","[{\"question\":\"What does Resolution ARB2026-0001 establish?\",\"answer\":\"It enacts the Sales Tax Policy and Procedures as part of the Cuyahoga County Administrative Code and sets it into immediate effect.\"},{\"question\":\"What is the purpose of the sales tax policy?\",\"answer\":\"It defines when sales taxes apply to goods or services purchased by the County or on the County’s behalf during business operations.\"},{\"question\":\"What should employees do for in-state purchases in Ohio?\",\"answer\":\"They should present the Ohio Department of Taxation Sales and Use Tax Blanket Exemption Certificate (Form STEC B) at the time of the transaction and ensure the vendor collects and maintains the form.\"}]","RESOLUTION ARB2026-0001 - Sales Tax Policy and Procedures | PDF",1789801394]