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. Please follow the process below in order to comply with OSU policy.
Highlights:
· Units should maximize the use of University contracts found in eStores before considering Amazon.
· 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.
· Purchases from personal Amazon accounts are no longer permitted on a University PCard.
· Personal Amazon accounts should be set up with a personal email address, not your University email address (name.#)
· PCard Managers will be the only individuals permitted to use the account. All PCard managers will be given access to the system.
After your PCard Manager places your order with Amazon Business, you will need to process an eRequest. Below are steps you should follow:
1. Type in Amazon Business as the Vendor name on the eRequest
2. Attach itemized receipt (either online invoice or detailed packing slip mailed with package)
3. Attach Amazon Business Account order confirmation email (you will need to receive this from your Pcard Manager).
4. If you did not receive a packing slip you will need to make a comment that item(s) have been received.
Please contact cfaesbusiness@osu.edu if you have any questions or need clarification.