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Resale certificates by state

Ohio resale certificate

The official form, whether Ohio takes the multistate certificates, and what buyers and sellers need to do to keep a resale purchase tax-free.

Official sources checked

Quick answer

Official form
Sales and Use Tax Blanket Exemption Certificate (STEC B); Unit Exemption Certificate (STEC U) for a single purchase (STEC B / STEC U) · Get the form (opens in a new tab)
Issued by the Ohio Department of Taxation.
Expires?
No set expiry
STEC B is a continuing claim on purchases from the same vendor, and STEC U covers a single purchase. No expiration period was found in the statute, rule, or form.
Accepts the SST certificate?
Yes
Streamlined Sales Tax full member state.
Accepts the MTC certificate?
Yes
Out-of-state buyers can use it?
Yes
The Ohio certificate asks for the buyer's vendor's license number only 'if applicable'. Ohio Adm. Code 5703-9-03(D) requires an Ohio-issued tax ID only 'if any', so an out-of-state reseller with no Ohio number can still give a fully completed certificate.
Buyer must be registered in Ohio?
No
An Ohio tax ID (such as a vendor's license) is required only if the buyer has one. Ohio does not issue sales tax exemption numbers.

How to fill out and accept the certificate

  1. Enter the vendor's name and a valid reason for the claim. For resale, state that the items are purchased for resale.
  2. Enter the purchaser's name, type of business, and street address with city, state, and ZIP.
  3. Enter the Ohio vendor's license number if the purchaser has one.
  4. Sign, add title, and date. Use STEC U for a single purchase or STEC B for continuing purchases from the same vendor.

When a seller is protected

Under R.C. 5739.03(B), a vendor holding a fully completed certificate is relieved of liability, and the buyer owes any tax if the claim was improper. This does not apply if the vendor fraudulently failed to collect, solicited improper claims, or accepted certain claims the state has said are unavailable. If no certificate is obtained within 90 days after the sale, the tax is presumed to apply. The vendor then has 120 days after a notice of intent to assess to show the sale was not taxable or to obtain a fully completed certificate in good faith.

Seller record-keeping

Vendors must keep exemption certificates with their sales records, and the records must be kept for four years unless the Tax Commissioner consents otherwise or orders a longer period (R.C. 5739.11).

The Ohio Department of Taxation lets sellers check a buyer's registration or certificate online: official lookup (opens in a new tab).

Common mistakes

  • Leaving out a required element (name and address, Ohio tax ID if any, type of business, reason, or signature on paper). Ohio Adm. Code 5703-9-03(D) makes the certificate invalid if any is missing.
  • Treating a vendor's license number as an 'exemption number'. Ohio does not issue sales tax exemption numbers, and a reason for the claim is still required.
  • Construction contractors using STEC B for materials incorporated into real property. They must follow Ohio Adm. Code 5703-9-14 (STEC CO / STEC CC).

Multistate certificates in Ohio

SST Certificate of Exemption

Yes

Ohio is a Streamlined Sales Tax full member state, so sellers can accept the SST Certificate of Exemption for resale. For resale where Ohio registration is not required, enter any Ohio-issued tax ID; Ohio also accepts 'Not Required' if the buyer has no ID.

Official SST form (opens in a new tab)

MTC Uniform Resale Certificate

Yes

MTC note: Buyer must mark which exemption reason applies or the certificate is disallowed on audit; without a certificate within 90 days of sale, tax is presumed due.

Official MTC form (opens in a new tab)

Ohio resale certificate FAQ

What form is used for a resale certificate in Ohio?

Ohio's resale certificate is the Sales and Use Tax Blanket Exemption Certificate (STEC B); Unit Exemption Certificate (STEC U) for a single purchase (STEC B / STEC U), published by the Ohio Department of Taxation. Download it from the Ohio Department of Taxation website; sellers keep the completed certificate rather than sending it to the state.

Does Ohio accept multistate resale certificates?

Ohio is a Streamlined Sales Tax full member state, so sellers can accept the SST Certificate of Exemption for resale. For resale where Ohio registration is not required, enter any Ohio-issued tax ID; Ohio also accepts 'Not Required' if the buyer has no ID. Ohio is on the Multistate Tax Commission's list of states that accept its Uniform Sales & Use Tax Resale Certificate. MTC note: Buyer must mark which exemption reason applies or the certificate is disallowed on audit; without a certificate within 90 days of sale, tax is presumed due.

Do Ohio resale certificates expire?

STEC B is a continuing claim on purchases from the same vendor, and STEC U covers a single purchase. No expiration period was found in the statute, rule, or form.

Can an out-of-state business use a resale certificate in Ohio?

The Ohio certificate asks for the buyer's vendor's license number only 'if applicable'. Ohio Adm. Code 5703-9-03(D) requires an Ohio-issued tax ID only 'if any', so an out-of-state reseller with no Ohio number can still give a fully completed certificate.

Related reading

Sources

This page is general information, not tax or legal advice. Forms and rules change, so confirm with the Ohio Department of Taxation before you rely on a certificate.

Resale certificates in other states

Kintsugi collects, validates and tracks exemption and resale certificates for you

Store certificates next to the customers they cover and apply them to exempt sales automatically. Basic certificate management is included on the Starter plan; Premium adds bulk upload with automatic validation, secure certificate requests and expiration alerts.

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