Ohio Manufacturing Exemption Form and North Carolina Certificate Register
Both Ohio and North Carolina exempt manufacturing purchases, but each has its own forms and rules. This register tracks every certificate you hold or issue, and the guide below explains the forms, who qualifies and how to record exempt customers in the ERP.
| Customer or supplier | Direction | State | Form | Exemption reason | Certificate or account no. | Date on file | Next review | ERP tax code | |
|---|---|---|---|---|---|---|---|---|---|
Sample rows use made-up names and numbers. Enter the real certificate or account numbers from each form. Ohio and North Carolina update forms and rules, so check the Ohio Department of Taxation and North Carolina Department of Revenue sites for the current versions. This is a tracking aid, not tax advice.
Certificate checks inside your ERP
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How to use the register
Add one row per certificate. Mark whether you received it from a customer or issued it to a supplier, record the form and number, and set a review date. Add the ERP tax code that the party maps to, so you can reconcile the register to the system. Export to Excel, filter by review date and chase the oldest ones first.
Ohio: manufacturing exemption and forms
Ohio exempts sales of tangible personal property used primarily in a manufacturing operation to produce a product for sale, under the sales tax statute in Ohio Revised Code section 5739.02. Purchasers claim it with the Ohio Sales and Use Tax Blanket Exemption Certificate (STEC B) for ongoing relationships, or the single purchase certificate (STEC S) for one-off buys. Tick the manufacturing reason, not resale, when you buy equipment that will stay in your plant.
North Carolina: exemption certificate and mill machinery
North Carolina buyers use Form E-595E, the Certificate of Exemption, and give the reason that applies. For qualifying mill machinery used by manufacturers, North Carolina applies a reduced privilege tax rather than the full sales tax, with a per-article cap. The rate, cap and definition of mill machinery are in the General Statutes and change by legislation, so confirm the current rule before relying on it.
- Keep the certificate with the invoice and a note of intended use
- Do not use a resale reason for equipment you will keep
- Check whether your product and process fit the manufacturing definition
- Record the exemption basis on the purchase order
Recording exempt customers in the ERP
In the ERP, set a tax-exempt flag on the customer, store the certificate number and expiry, and make invoicing at zero tax depend on both being present. Create a separate tax code for each reason so reports can split resale from manufacturing sales. Run an exception report each month for exempt invoices that have no certificate, and remove the exempt flag when a certificate expires.
Frequently Asked Questions
What is the Ohio manufacturing exemption form?
Ohio uses the Sales and Use Tax Blanket Exemption Certificate, STEC B, for repeat purchases, and a single purchase version, STEC S, for one-off buys. You select the exemption reason, which for equipment used in production is the manufacturing reason.
Which form does North Carolina use for manufacturing exemptions?
North Carolina commonly uses Form E-595E, the Certificate of Exemption. Qualifying mill machinery may also be subject to a reduced privilege tax instead of the general sales tax, so check the current Department of Revenue guidance for your equipment.
How often should I renew customer certificates?
There is no single answer across states. A reasonable policy is to review each certificate yearly, replace any that are incomplete, and refresh sooner if the customer changes name, ownership or business activity.
Can I use the same certificate for resale and manufacturing?
No. The reason on the certificate must match what the buyer will do with the item. Items that become part of the product are resale or ingredient purchases. Equipment used to make the product falls under the manufacturing exemption.
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