Ohio Sales Tax Exemption Certificate: Which Form to Use and How to Fill It Out

If you sell taxable goods or services in Ohio and a customer says they should not pay sales tax, you need a valid exemption certificate before you charge a lower price. If you are the buyer, you need the right form ready before the seller will leave tax off the bill. Ohio has more than one form for this job. The wrong form, or a partly completed one, leaves the sale taxable and leaves the seller holding the bill.

This guide covers the Ohio tax exempt form options, when each one applies, and how to complete one correctly. It is written for business owners, not as a legal or tax opinion.

Informational content only. This article is not legal or tax advice. Exemption rules depend on the facts of each purchase, and the rules can change. Confirm your situation with the Ohio Department of Taxation, and talk with a qualified CPA or attorney before you rely on an exemption, especially if you are a nonprofit, a contractor, or a seller with multistate sales.

How the exemption works

Ohio sellers collect sales tax at the 5.75% state rate, plus any county and transit authority rates, which vary by county. A sale is exempt only when the buyer falls within a recognized exemption and the seller has documentation for it. The exemption certificate is that documentation: a signed statement from the buyer that names the basis for the exemption.

Two points cause most of the confusion. First, the certificate is not a license. Ohio has no state general business license, and counties issue no business license. Second, a certificate does not make a purchase exempt on its own. The buyer must state a valid basis under Ohio law, and the purchase must actually fit that basis.

Which form to use

Ohio accepts two certificates for most exempt purchases. Use the one your seller accepts. The table below shows how the main documents differ.

Document	What it is for	Notes
Ohio Sales and Use Tax Blanket Exemption Certificate (Form STEC-B)	Ohio's own exemption certificate for Ohio purchases	Revision 3/15 is still in use in 2026. Covers repeat purchases from the seller it is given to, under the basis stated on it.
Streamlined Sales and Use Tax Certificate of Exemption	Multistate exemption certificate	Ohio accepts it. Useful if you buy in several states that also accept it.
Resale certificate	Goods bought to resell	Resale only. Ohio's resale guidance covers that narrower topic.
Vendor's license	Permission to sell taxable goods or services and collect tax	Not an exemption certificate. Issued through the county auditor.

Form STEC-B

For most Ohio buyers purchasing from Ohio sellers, Form STEC-B is the natural choice. It is a blanket certificate, so one completed form can cover ongoing purchases from that seller, as long as those purchases fit the basis you wrote on it. The current revision is 3/15, which is still in use in 2026. Get it from the Ohio Department of Taxation at tax.ohio.gov, not from a third-party site.

The Streamlined certificate

The Streamlined Sales and Use Tax Certificate of Exemption is a standard multistate form. If your business buys from sellers in several states, vendors may ask for it instead of a state-specific form. Ohio accepts it, so you do not need a separate Ohio version for those purchases. Check with your seller first, because some sellers accept only their own form.

Valid bases for exemption

The buyer must state a valid basis for the exemption. Ohio's exemption classes include:

• Resale: goods you buy to resell in the ordinary course of business.
• Manufacturing: qualifying items used in making a product.
• Nonprofit: purchases by qualifying nonprofit organizations.
• Agriculture: qualifying purchases by agricultural operations.

Each class has qualifying rules, and those rules are narrower than the labels suggest. Check Ohio Administrative Code 5703-9-10 and the instructions on the current form before you select a class. Being a nonprofit or a farm does not automatically make every purchase exempt, and a resale basis does not cover supplies you use in running your business. Confirm the treatment of any unusual purchase with the Department of Taxation.

How to fill out Form STEC-B

Complete every field the form asks for. A certificate with blanks, or with no basis checked, may not hold up if the seller is reviewed. Work through it in this order:

1. Enter the buyer's legal name and address. Use the name on your Ohio registration or formation documents so the certificate matches your records.
2. Enter the seller's name. Use the seller's exact legal name as it appears on its invoices.
3. Describe your business. Give the type of business and what you buy, as the form asks.
4. Select one exemption basis. Check only the class that applies to these purchases. Writing exempt with no basis checked does not give the seller what it needs.
5. Add any identification number the form requests. Use the number that matches the class you selected.
6. Confirm the scope. A blanket certificate covers future purchases from that seller under the basis you stated. If only some of your purchases from that seller are exempt, do not sign a blanket certificate that implies all of them are.
7. Sign and date it. Give it to the seller at or before the time of sale.

If you are the seller, review the certificate before you accept it. Check that the buyer name matches the invoice, a basis is checked, the certificate is signed and dated, and the purchase fits the stated basis. Keep it with the invoice it supports.

The construction contractor exception

Contractors face a specific limit. You cannot use Form STEC-B for materials that will become part of real property under an exempt construction contract. Ohio Administrative Code 5703-9-14 sets this rule. If you buy materials for a job, do not assume the blanket certificate covers them. Confirm the rule with the Department of Taxation and your CPA before you buy on a certificate.

Ohio has no statewide general contractor license, so the registrations you need depend on your trade and the cities where you work. Workers' compensation coverage for employees is purchased from the state fund run by the Ohio Bureau of Workers' Compensation.

Other registrations to check before your first taxable sale

• Vendor's license. Every Ohio retailer selling taxable goods or services must obtain one before making taxable sales. As of April 9, 2025, the application fee for a county vendor's license is $50, up from $25. Apply through the Ohio Business Gateway or your county auditor.
• Entity filing. Articles of organization for a domestic LLC cost $99 and are filed with the Ohio Secretary of State. Ohio LLCs file no annual report. Articles of incorporation for a for-profit corporation also cost $99.
• Trade names. Registering a trade name or fictitious name costs $39. You file it with the Secretary of State, not the county. A name reservation also costs $39 and holds the name for 180 days.
• Commercial Activity Tax. The CAT is a gross receipts tax, not a sales tax, at 0.26% of Ohio taxable gross receipts. For tax year 2025 and later, only businesses with more than $6 million in Ohio taxable gross receipts owe it or must register. Filing frequency depends on receipts.
• City income tax. Cities and villages tax business net profit under their own rates, so check the rate where you operate.

Keeping certificates on file

Sellers should keep every exemption certificate with the sales records it supports. Ohio sets a retention period for these records, so confirm it with the Department of Taxation before you discard any old files. Buyers should keep copies of the certificates they give, so they can show what they claimed if a seller or the state asks.

Common mistakes to avoid

• Treating the vendor's license as an exemption. It allows you to sell and collect tax, and it exempts nothing.
• Signing a blanket certificate that covers purchases that do not qualify.
• Using a resale basis for supplies, equipment, or anything else you use in running the business.
• Leaving the basis blank, or using an outdated form revision.
• Assuming nonprofit or agricultural status covers every purchase.
• Contractors using STEC-B for materials that become part of real property under an exempt construction contract.

Where to confirm the details

Start with the Ohio Department of Taxation at tax.ohio.gov for current forms, rules, and retention guidance. For vendor licensing, use the vendor licensing page. For entity and trade name filings, use the Ohio Secretary of State site, where online filings run through Ohio Business Central.

If a purchase is large, unusual, or part of a multistate operation, talk with a qualified CPA or attorney before you sign or accept an exemption certificate.