Ohio Resale Certificate 2026: STEC-B Form Guide and Requirements

Ohio uses a unique approach to resale certificates compared to many other states. Instead of a standalone resale certificate, Ohio businesses use the STEC-B (Sales and Use Tax Blanket Exemption Certificate), a multi-purpose form that covers resale purchases along with several other exemption categories.

If you operate a business in Ohio or purchase goods from Ohio suppliers, this guide explains everything you need to know about the STEC-B, Ohio's vendor's license requirement, and how to buy inventory tax-free in 2026.

Ohio Sales Tax Rates in 2026

Ohio has a state-and-county sales tax structure that varies across the state.

State Rate

Ohio's state sales tax rate is 5.75%. This is the base rate that applies to all taxable transactions statewide.

County Rates

Ohio counties add their own transit or general sales taxes, bringing the combined rate higher:

With combined rates reaching 8% in Cuyahoga County, the savings from purchasing with a valid exemption certificate are substantial. See exactly how much you could save with our savings calculator.

What Is the STEC-B Form?

The STEC-B is Ohio's Sales and Use Tax Blanket Exemption Certificate. It is a single form that serves multiple exemption purposes, including:

• Resale exemptions: Purchasing goods for resale
• Agricultural exemptions: Purchases for farming operations
• Manufacturing exemptions: Materials used directly in manufacturing
• Other statutory exemptions: Various categories defined by Ohio law

When using the STEC-B for resale purchases, you check the box indicating that the goods are being purchased for resale and provide your Ohio vendor's license number.

STEC-B vs. STEC (Unit Certificate)

Ohio also has a STEC form, which is a Unit Exemption Certificate for single transactions. The key difference:

For most businesses, the STEC-B is the better choice because it establishes a blanket exemption with each supplier, eliminating the need to fill out a new form for every purchase.

Ohio's Vendor's License Requirement

Before you can use a STEC-B for resale purchases, you must hold a valid Ohio Vendor's License.

What Is a Vendor's License?

Ohio calls its sales tax registration a "vendor's license." It is the equivalent of a sales tax permit or seller's permit in other states. Any business making retail sales in Ohio must obtain one.

How to Get a Vendor's License

Online registration:

• Register through the Ohio Business Gateway at gateway.ohio.gov
• Complete the application with your business information, Federal EIN, and expected sales details

Processing time: Online applications are typically processed within a few business days.

Cost: Ohio charges a $25 fee per vendor's license location. This is a one-time fee per location.

License Renewal

Ohio vendor's licenses must be renewed. The Ohio Department of Taxation sends renewal notices, and you must keep your license current to maintain your ability to collect sales tax and use exemption certificates.

Need assistance getting your Ohio vendor's license? We handle the entire process.

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How to Complete the STEC-B Form

Filling out the STEC-B correctly is essential. An incomplete or incorrectly completed form can be rejected by your supplier or, worse, deemed invalid during an audit.

Required Information

The STEC-B requires the following:

1. Purchaser's name and address: Your business legal name and registered address
2. Vendor's license number: Your Ohio vendor's license number (required for resale claims)
3. Federal identification number: Your EIN or SSN
4. Exemption reason: Check the appropriate box (for resale, check "Resale - License No." and enter your vendor's license number)
5. Description of purchases: A general description of the types of goods you will be purchasing
6. Signature and date: Must be signed by the purchaser or an authorized representative

Common Completion Errors

• Missing vendor's license number: If claiming resale, you must include this
• Wrong exemption box checked: Make sure you select the correct reason
• Unsigned form: An unsigned STEC-B is invalid
• Incomplete business information: All fields must be filled in

What Qualifies for the Resale Exemption in Ohio?

Qualifying Purchases

• Tangible personal property for resale: Products you will sell to your customers
• Raw materials and components: Items that become part of a finished product you sell
• Packaging materials: Boxes, wrapping, containers used to package goods for sale
• Items for rental: Property you will rent or lease to customers
• Ingredients in prepared food: Restaurants and food service businesses buying ingredients for meals they sell

Non-Qualifying Purchases

• Business equipment and tools: Items used in your operations
• Office supplies: Consumed by your business, not resold
• Fixtures and displays: Store fixtures, shelving, signage
• Vehicles for business use: Company vehicles (unless you are a vehicle dealer)
• Maintenance and repair supplies: Used internally

The fundamental rule: The item must be purchased with the intent to resell it (or incorporate it into a product that will be resold) in the ordinary course of business.

How Ohio Treats Contractors

Ohio follows the majority rule regarding contractors and sales tax: contractors are generally treated as the end consumer of materials they purchase and install into real property.

The General Rule

• Contractors pay sales tax on materials at the time of purchase
• Contractors do not charge customers a separate sales tax on installed materials
• The STEC-B cannot be used for materials that will become part of real property through installation

Exceptions

1. Contractors with retail operations If you also sell materials at retail (without installation), those purchases qualify for the resale exemption.

2. Manufacturing and industrial exemptions Contractors working on manufacturing equipment installations may qualify for Ohio's manufacturing exemption, a separate category on the STEC-B.

3. Government and exempt entity projects Certain projects for government entities or tax-exempt organizations may have special rules. Consult with the Ohio Department of Taxation for project-specific guidance.

Practical Example

A plumbing contractor in Columbus:

For more on contractor-specific rules across all states, read our construction materials sales tax guide or the original contractor and construction guide.

Record Keeping Requirements

Ohio requires businesses to maintain exemption certificate records for at least 4 years from the date of the transaction or the date the return was due, whichever is later.

What to Keep

• Completed STEC-B forms from buyers (if you are the seller)
• Copies of STEC-B forms you issued to suppliers (if you are the buyer)
• Invoices and purchase records tied to each exemption certificate
• Vendor's license documentation proving your registration was active

Audit Implications

During an Ohio sales tax audit, the Department of Taxation will:

• Request all exemption certificates on file for tax-exempt sales
• Verify that vendor's license numbers are valid
• Confirm that the exemption reason matches the actual use of the goods
• Assess tax, penalties, and interest on sales where certificates are missing or invalid

Having complete, properly filled-out STEC-B forms is your primary defense in an audit.

Common Issues with Ohio Resale Certificates

Issue 1: Out-of-State Purchases

If you are an Ohio business buying from an out-of-state vendor, you can provide a STEC-B to the vendor to avoid paying that state's sales tax. However, you must ensure you are not creating a use tax liability in Ohio for goods consumed (not resold) in the state.

Issue 2: Accepting Certificates from Out-of-State Buyers

If you are an Ohio seller and an out-of-state buyer provides their home state's resale certificate, Ohio generally accepts it as long as:

• The buyer has a valid registration in their home state
• The certificate is properly completed
• The goods are genuinely for resale

Ohio also accepts the Multistate Tax Commission (MTC) Uniform Sales & Use Tax Certificate and the Streamlined Sales Tax (SST) Certificate of Exemption.

Issue 3: Vendor's License Lapses

If your vendor's license expires or is revoked, any STEC-B forms you have issued become invalid. Keep your license current and file all required returns on time.

Issue 4: Mixed-Use Purchases

If you buy items that are partly for resale and partly for business use (for example, buying 100 units of a product where 80 will be resold and 20 will be used as samples), you should only claim the resale exemption on the portion genuinely for resale. Pay tax on the rest or self-report use tax.

How to Apply for Your Ohio Resale Certificate

Getting set up in Ohio involves two steps:

1. Obtain your Ohio vendor's license through the Ohio Business Gateway
2. Complete a STEC-B form and provide it to each of your suppliers

We streamline this entire process for you, handling the vendor's license application and providing guidance on properly completing your STEC-B.

Get Your Resale Certificate -->

For complete details on Ohio's requirements, visit our Ohio state page.

Key Takeaways

1. Ohio uses the STEC-B (Blanket Exemption Certificate) for resale and other exemptions. It is not a standalone resale certificate form
2. You need a vendor's license before you can claim the resale exemption on the STEC-B
3. Ohio's combined sales tax rate ranges from 6.5% to 8%, making the exemption highly valuable
4. Contractors are generally consumers in Ohio and cannot use the resale exemption for installed materials
5. Keep records for at least 4 years and ensure every STEC-B is complete and properly signed
6. The STEC-B does not expire, but your vendor's license must remain active for it to be valid

Getting the right certificate in Ohio is straightforward when you know the process. Register for your vendor's license, complete your STEC-B forms, and start purchasing your inventory tax-free.

Related Articles

• What Is a Resale Certificate? - Understand the fundamentals of resale certificates before tackling Ohio's STEC-B form.
• Sales Tax Exemption Forms: Complete Guide - See how Ohio's STEC-B compares to forms in other states and find the right form for any jurisdiction.
• Resale Certificate vs. Tax Exempt Certificate - Ohio's STEC-B covers both resale and other exemptions. Learn the key differences.