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General information about Ohio sales and use tax paperwork, not tax or legal advice. Forms and rules are the Ohio Department of Taxation’s; confirm your own situation with the department or a tax adviser.
Short answer
The Ohio Department of Taxation’s general exemption certificates, the STEC B (Sales and Use Tax Blanket Exemption Certificate) and the STEC U (Sales and Use Tax Unit Exemption Certificate), are not titled “resale certificate.” A buyer purchasing items to resell claims the “resale” exception on one of them, stating a valid reason for the claim. Both forms in the Rev. 7/25 edition were checked on 2026-11-03.
Definition and scope
A “resale certificate” in everyday procurement language is the paper a buyer gives a supplier to show that tax is not being collected because the goods will be resold. In Ohio, that function is served by the exemption certificates above. The form’s own wording says the purchaser “claims exception or exemption” and “certifies that the claim is based upon the purchaser’s proposed use of the items or services, the activity of the purchase, or both.” The form also states: “Purchaser must state a valid reason for claiming exception or exemption.” Resale is therefore a reason you write on the form, not a separate document type.
This page covers the certificate paperwork only. Whether a business needs a vendor’s license is a separate question, covered in Ohio vendor’s license: who needs one, types and fees. For how another state handles the same paperwork, see the Florida resale certificate guide and the Texas resale certificate guide.
How the Ohio certificate is used in practice
STEC B versus STEC U
The STEC B is titled a blanket certificate and claims exception or exemption “on all purchases of tangible personal property and selected services made under this certificate” from the named vendor. The STEC U is titled a unit certificate. The printed text of the two forms is otherwise almost identical.
| Point | STEC B | STEC U |
|---|---|---|
| Form title | Sales and Use Tax Blanket Exemption Certificate | Sales and Use Tax Unit Exemption Certificate |
| Vendor named on the form | Yes: “(Vendor’s name)” | Yes: “(Vendor’s name)” |
| Valid reason required | Yes | Yes |
| Excluded: construction contractors buying material for an exempt construction contract | Yes (rule 5703-9-14) | Yes (rule 5703-9-14) |
Fields on the form
Both forms ask for the same information: the vendor’s name, the purchaser’s name, the purchaser’s type of business, street address, city, state and ZIP code, a signature, the signer’s title, the date signed, and the “Vendor’s license number, if applicable.” The reason for the exception or exemption is a required statement.
Checklist: what to look for on a certificate you receive
This checklist is built directly from the printed fields on STEC B and STEC U, so a supplier or purchasing office can check a certificate against the form itself.
- Vendor named. The form is made out to a specific vendor. A certificate naming a different seller does not match your account.
- Reason stated. The form says a valid reason must be stated. A blank reason line leaves the claim incomplete.
- Purchaser identified. Name, type of business and full address are all fields on the form.
- Signed, titled and dated. Signature, title and date signed are separate fields.
- License number where applicable. The form asks for the vendor’s license number “if applicable”; the form does not say when it is applicable.
- Current edition. Both editions are marked Rev. 7/25 (top right of each form).
Where it matters for labs, clinics and supply decisions
Laboratories, clinics and distributors that buy consumables for resale, or that buy under another claimed exception, deal with this paperwork when opening a supplier account. Two points come straight from the forms. First, a buyer on a blanket certificate is making a standing claim to one named vendor, so each supplier relationship has its own certificate. Second, a buyer cannot assume one form works for every category: the printed exclusions apply (below). For account setup, see vendor account verification and Net-30 terms, and for the reseller side of the supply chain, how to become a medical supply reseller. A parallel guide for medical-supply buyers is tax-exempt certificates for medical supplies.
Common misunderstandings
“Ohio has a separate resale certificate form.”
The Department’s exemption certificates are the forms; resale is the stated reason on them. A supplier asking for an “Ohio resale certificate” is, in practice, asking for a completed STEC B or STEC U with resale given as the reason.
“The certificate works for any purchase.”
It does not. Both forms say they cannot be used by construction contractors to purchase material for incorporation into real property under an exempt construction contract, who must follow Administrative Code rule 5703-9-14. They also say vendors of motor vehicles, titled watercraft and titled outboard motors may use the form under the “resale” exception, and that otherwise the purchaser must comply with rule 5703-9-10 or 5703-9-25.
“A certificate replaces a vendor’s license.”
The license number field is separate, and the form asks for it only “if applicable.” Licensing is a different step from claiming an exemption.
FAQ
What is the Ohio resale certificate called?
The Department’s forms are the STEC B (blanket) and STEC U (unit) exemption certificates, with resale entered as the reason for the exception or exemption.
What is the difference between STEC B and STEC U?
STEC B is the Blanket Exemption Certificate and STEC U is the Unit Exemption Certificate. The STEC B text covers all purchases made under the certificate from the named vendor. Otherwise the two forms carry the same fields and wording; confirm which one your supplier expects.
Does the certificate name the seller?
Yes. Both forms begin with a line for the vendor’s name, and the claim applies to purchases made under that certificate from that vendor.
Can a construction contractor use it to buy materials?
Not for material incorporated into real property under an exempt construction contract. The form directs contractors to Administrative Code rule 5703-9-14.
Sources
- Ohio Department of Taxation, STEC B, Sales and Use Tax Blanket Exemption Certificate, Rev. 7/25. Checked 2026-11-03.
- Ohio Department of Taxation, STEC U, Sales and Use Tax Unit Exemption Certificate, Rev. 7/25. Checked 2026-11-03.
