On June 1, 2015, Amazon began collecting sales tax on purchases made by all Ohio customers. The University is an instrumentality of the State of Ohio, whose purchases are exempt from Ohio sales tax. To maintain the benefit the University’s sales tax exemption while preventing any improper use, the University has established an Amazon Business Account to ensure only business-related transactions are treated as tax-exempt.
The OSU Amazon Business Account must be used for University business purposes only. No personal purchases may be made from a University email address (name.#) in the OSU Amazon Business Account. Using this tax-exempt account for personal use may cause the University to lose its tax exempt status and the individual may be held liable for fraud by the State of Ohio. All business-related expenses procured through the OSU Amazon Business Account must comply with University Expenditures, PCard, Purchasing and Internal Controls policies.
In addition, the OSU Amazon Business Account has been fully vetted for the assignment of appropriate terms and conditions that meet the University’s legal requirements.
For more information, see How to Get Access
Note: Units should continue to maximize the use of University contracts found in eStores before considering Amazon.