Ohio Resale Certificate: How to Get, Use, and Accept One

TL;DR

• Ohio treats purchases for resale as exceptions from sales tax and uses its exemption certificate forms to document them.

• Form STEC B is the blanket certificate for recurring purchases from one vendor. It also covers exemption reasons other than resale.

• A valid certificate must identify the purchaser, describe its business, state the reason for the claim, and include an Ohio tax ID if the purchaser has one. A hard-copy certificate also needs the purchaser’s signature.

• Ohio sets no expiration date for STEC B. Vendors must preserve exemption certificates for at least four years.

• If the vendor does not receive a certificate within 90 days after the sale, Ohio presumes the sale is taxable. A separate 120-day cure period begins only when the Tax Commissioner sends written notice of intent to assess.

• A seller without a valid certificate owes the tax, which is $5,750 per $100,000 of unsupported sales at the 5.75% state rate, before county tax.

What is an Ohio resale certificate?

An Ohio resale certificate documents a buyer’s claim that a purchase qualifies for the resale exception from sales tax. Ohio calls resale an “exception” because a qualifying resale falls outside the statutory definition of a retail sale. The state uses the same exemption certificate framework for resale exceptions and other tax exemptions.

The buyer gives the certificate to the seller rather than filing it with the state. The seller keeps the completed certificate to support why it did not collect tax. Under Ohio’s exemption certificate rule, all sales are presumed taxable until the contrary is established, and a fully completed certificate is how the buyer establishes it.

A certificate protects only the transactions it accurately covers. The buyer must state a valid reason for the exception, and the seller must retain enough information to connect the certificate to the covered sales.

How do I get an Ohio resale certificate?

Ohio sellers get an Ohio vendor's license, then complete an exemption certificate and give it to each supplier. A retailer opening its first Ohio store registers first, because the certificate asks for the vendor's license number when the buyer has one.

Apply through the Ohio Business Gateway. A regular vendor's license covers one fixed place of business, so a retailer with three stores needs three licenses. Businesses that sell at temporary locations such as fairs use a transient vendor's license issued by the Department of Taxation.

The one-time fee for a new vendor's license is $50, up from $25 on April 9, 2025 under House Bill 366. The fee applies to both regular and transient licenses.

Remote sellers must register once they exceed $100,000 in Ohio gross receipts or reach 200 separate Ohio transactions in the current or preceding calendar year. Several states have eliminated the 200-transaction test. Ohio has not.

The certificate itself has no filing step. The buyer completes it and gives it to the seller, who keeps it on file.

Which form is the Ohio resale certificate?

Ohio businesses use Form STEC B, Sales and Use Tax Blanket Exemption Certificate, for recurring qualifying purchases from a named vendor. The current form is marked Rev. 7/25. For a single purchase, the buyer uses Form STEC U, the Sales and Use Tax Unit Exemption Certificate.

STEC B is not a resale-only form. Ohio uses it to document multiple sales tax exceptions and exemptions, and the purchaser must state the specific reason for the claim. For resale purchases, the reason should clearly identify the buyer’s intended resale of the property or covered service.

The form requests the vendor’s name and the purchaser’s name, business type, address, title, date, and signature. It also requests the vendor’s license number when applicable. Ohio permits substitute certificates if they contain all required data elements under OAC 5703-9-03.

Construction contractors cannot use STEC B to buy material that will become part of real property under an exempt construction contract. The form instructions direct those contractors to Ohio’s separate construction contract rules.

Who can issue and accept an Ohio resale certificate?

A purchaser claiming the resale exception can issue an Ohio exemption certificate, and the vendor can accept it when it is fully completed. Ohio does not require every purchaser to enter an Ohio tax identification number. The number is required only when the purchaser has one.

Under OAC 5703-9-03(D), a valid certificate contains the purchaser’s name and business address, its Ohio tax identification number if any, its type of business or organization, and the reason for the claimed exception or exemption. A hard-copy certificate must also carry the purchaser’s signature. Electronic certificates do not require a signature.

A missing required element makes the certificate invalid. Sellers should check that the stated reason fits the property or service purchased and that the certificate identifies the correct purchaser and vendor. A fully completed certificate generally relieves the vendor from liability for collecting and remitting tax on covered sales, while the purchaser becomes liable if it claimed the exception improperly. Ohio law limits that relief in cases involving fraud, solicitation of unlawful claims, and certain prohibited certificate uses.

Does Ohio accept the Streamlined Sales Tax exemption certificate?

Yes. Ohio incorporates the Streamlined Sales and Use Tax Agreement Certificate of Exemption into OAC 5703-9-03(E).

A multistate seller can therefore use the Streamlined certificate for an Ohio transaction when the certificate accurately states the claimed exception or exemption and contains Ohio’s required information. Acceptance does not excuse incomplete data. The seller still needs the purchaser’s identifying information, business type, reason for the claim, applicable tax ID, and any signature required for a hard-copy certificate.

Ohio also allows businesses to develop substitute certificates that contain the five required data elements. The format can vary, but the information needed to support the claim cannot.

When does an Ohio resale certificate expire?

Ohio sets no expiration date for a blanket exemption certificate. STEC B covers every qualifying purchase from the named vendor made under the certificate.

No fixed renewal cycle appears on the form or in Ohio’s exemption certificate rule. A seller should still obtain a replacement when the existing certificate no longer describes the purchaser, vendor, claimed reason, or covered transactions accurately. An outdated fact can make the certificate unreliable even though Ohio imposes no calendar-based expiration date.

How long must a seller retain an Ohio resale certificate?

Keep each Ohio exemption certificate for at least four years. ORC 5739.11 requires vendors to preserve exemption certificates and related records for four years unless the Tax Commissioner permits earlier destruction in writing or orders a longer period.

OAC 5703-9-02(C) applies the same four-year period to vendor records. A seller should store the certificate with records that identify the transactions it supports. The Tax Commissioner may request those records during an examination.

A blanket certificate can support multiple purchases, so deleting it while covered transactions remain within the retention period creates avoidable exposure. Certificate storage should preserve the original data and make the document retrievable by purchaser and transaction.

What happens if a certificate is missing or invalid?

Ohio presumes the sale is taxable if the vendor does not receive or obtain a certificate within 90 days after the sale. The vendor can then become responsible for the uncollected tax unless it proves that the transaction was not taxable or uses one of the statutory cure procedures.

The timing rules are separate. The initial 90-day period runs from the sale. If the Tax Commissioner later sends written notice of intent to assess, the vendor has 120 days from that notice to establish that the sale was not taxable or obtain a fully completed certificate in good faith. The 120-day period does not begin when an audit starts.

A seller without valid support owes the tax on those sales. At Ohio's 5.75% state rate, that is $5,750 for every $100,000 of unsupported sales, before county tax is added.

A vendor that misses the 120-day cure period may still submit evidence with a petition for reassessment. ORC 5739.03(E) provides 90 days after receipt of the assessment notice, with a possible 30-day extension for reasonable cause.

When a certificate review turns up prior periods where Ohio tax went uncollected, Taxwire runs voluntary disclosure agreements, which typically cover a lookback of three to four years. Buyers that paid Ohio tax on inventory they later resold can use Taxwire's tax recovery service to reclaim the overpayment.

Ohio resale certificate facts at a glance

Frequently asked questions

Can an out-of-state buyer issue an Ohio certificate? Yes. An Ohio tax identification number is required only when the purchaser has one. The buyer must still provide every other required element, including its name, business address, business type, reason for the claim, and a signature for a hard-copy certificate.

Is the Ohio vendor's license fee $25? No. The one-time fee rose to $50 on April 9, 2025, under House Bill 366. It applies to both regular and transient vendor's licenses.

Can one blanket certificate cover multiple purchases? Yes. STEC B covers qualifying purchases from the named vendor made under the certificate. The purchaser must state a valid reason, and the certificate must remain accurate for the sales it supports.

How does a seller confirm a buyer’s certificate is complete? Check the five elements in OAC 5703-9-03(D). Confirm the purchaser’s name and address, Ohio tax ID if any, business type, reason for the claim, and signature when the certificate is a hard copy.