Ohio Resale Certificate
Rules, Form & Expiration

Accepted form: Form STEC B (Sales and Use Tax Blanket Exemption Certificate). Agency: Ohio Department of Taxation.

What an Ohio resale certificate has to say, who can sign one, how long it lasts, and how to produce a signed copy for every vendor in minutes.

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Ohio resale certificate rules

Certificate form: Form STEC B; Form STEC B, the Sales and Use Tax Blanket Exemption Certificate, is published by the Ohio Department of Taxation. Our generator fills in the Ohio form for you.
Issued by: The buyer; The buyer fills in and signs the certificate and gives it to each supplier, who keeps it on file.
Registration number: Vendor's license number; It appears on the buyer's Ohio Vendor's License (county or transient), or seller's use tax account for out-of-state sellers.
MTC uniform certificate: Accepted; The Multistate Tax Commission uniform certificate can be used for purchases here.
Streamlined (SST) certificate: Accepted; Sellers here may accept the Streamlined Sales Tax exemption certificate.
Out-of-state buyers: Home-state permit accepted; A reseller registered in another state can generally use that registration number.
Blanket certificates: Allowed; One certificate can cover an ongoing series of purchases from the same vendor.
Expiration: No expiration; No expiration date is set on STEC B. It covers all purchases from the named vendor made under the certificate until the buyer's basis for the claim changes or it is withdrawn.

Ohio rules in plain English

Ohio has no separate resale form. The Ohio Department of Taxation uses general exemption certificates. For ongoing purchases from one supplier, use Form STEC B, the Sales and Use Tax Blanket Exemption Certificate. For a single purchase, use Form STEC U. Write the supplier's name, then state your reason, such as "resale." Ohio disallows a certificate that does not give a valid reason. Add your name, type of business and address. Enter your Ohio vendor's license number if you have one. Buyers without an Ohio number can still use the form. Sign, add your title and date it. A blanket certificate has no set expiration and covers all your purchases from that supplier while the reason still applies. The Streamlined Sales Tax certificate and the Multistate Tax Commission certificate are also accepted. The supplier should have the certificate within 90 days of the sale, or tax is presumed due. If you claim an exemption you are not entitled to, you owe the tax. Giving a supplier a false certificate is also an offense, with a fine of $25 to $100 for a first offense.

Sources: Ohio resale certificate guidance · Form STEC B

More Ohio facts

An exemption certificate missing any required element (name and address, any Ohio tax ID, type of business, reason, and signature on paper) is invalid. Source
Construction contractors cannot use STEC B or STEC U for materials incorporated into real property under an exempt construction contract; they follow Ohio Adm.Code 5703-9-14 and use Form STEC CO. Source
Vendors of motor vehicles, titled watercraft and titled outboard motors may buy those items under the resale exception with STEC B or STEC U. Source
The Department publishes a weekly List of Active Vendors report with county and transient vendor's licenses, direct pay permits and out-of-state seller's use tax accounts. Source
Both STEC B and STEC U were revised in July 2025 (Rev. 7/25). Source

What an Ohio resale certificate must include

The buyer's legal name, business address, and Vendor's license number, or a home-state registration number where allowed.
The seller's name and address.
A description of the property being purchased for resale, or for a blanket certificate a general description such as "All tangible personal property for resale".
A statement that the items will be resold in the ordinary course of business, signed and dated by the buyer.

Using your Ohio certificate

Confirm the purchase is genuinely for resale. Using a certificate for supplies or equipment you consume is the most common audit finding.
Give the vendor the signed certificate before or at the time of the sale; a certificate produced after the fact is often rejected.
Issue one blanket certificate per vendor and keep a copy for your records.
Expiration: No expiration. Reissue the certificate whenever your permit number, name, or address changes.

Unlimited signed Ohio resale certificates

Enter your business once, add each vendor, and download a signed Ohio certificate on the state form. One flat yearly price covers every state where you buy inventory.

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Ohio resale certificate FAQ

What form do I use for an Ohio resale certificate?

Ohio uses Form STEC B, the Sales and Use Tax Blanket Exemption Certificate, published by the Ohio Department of Taxation. Our generator fills in the Ohio form for you. You get a signed PDF with your business, permit, and purchase details.

Does Ohio accept the MTC uniform resale certificate?

Yes. Ohio accepts the Multistate Tax Commission's Uniform Sales and Use Tax Certificate, which is convenient when you buy from vendors in several states. The Streamlined Sales Tax exemption certificate is accepted as well.

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

Yes, with conditions. Ohio does not require an Ohio number from a buyer that has none. The SST instructions say a buyer not required to register in Ohio may enter any Ohio-issued tax ID, or 'Not Required'.

Can I give a vendor one blanket resale certificate in Ohio?

Yes. A blanket certificate in Ohio covers every qualifying purchase from that vendor going forward, typically described as "All tangible personal property for resale".

How long is an Ohio resale certificate valid?

No expiration date is set on STEC B. It covers all purchases from the named vendor made under the certificate until the buyer's basis for the claim changes or it is withdrawn.

What happens if I misuse an Ohio resale certificate?

A buyer who improperly claims an exemption owes the tax. Presenting a false certificate to a vendor is prohibited; a first offense is fined $25 to $100, with higher fines and up to 60 days in jail for individuals on later offenses.

When can an Ohio seller rely on a resale certificate?

A vendor that obtains a fully completed exemption certificate is relieved of collecting the tax on the covered sales; if the exemption was improper, the buyer owes the tax. Relief does not apply to vendors who fraudulently fail to collect, solicit unlawful claims, or accept a certificate the state has said is unavailable. If no certificate is obtained within 90 days after the sale, tax is presumed to apply; after an assessment notice the vendor has 120 days to prove the sale was not taxable.

Nearby states

This page summarizes Ohio resale certificate rules for general information and is not tax advice. Confirm current requirements with the Ohio Department of Taxation or your tax adviser. State rules last checked October 1, 2026.

Ohio Resale Certificate Rules, Form & Expiration