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Ohio Resale Certificate and Seller's Permit (2026)

Last updated: 2026-10-12 · Checked against the Ohio Department of Taxation's own pages, forms and rules on 2026-10-12

To buy inventory tax-free in Ohio, give your supplier a completed Sales and Use Tax Blanket Exemption Certificate (or Unit Exemption Certificate for a single purchase) (STEC B (rev. 7/25); STEC U); you need a Ohio seller's registration number to fill it in. The multistate Streamlined (SST) certificate is accepted and the MTC uniform certificate is accepted. Buyers registered only in another state can generally use their home-state number. Registering for the Vendor's License (county vendor's license for fixed locations; transient vendor's license for shows/events): $50.

Resale form
STEC B (rev. 7/25); STEC U
buyer fills it in
Permit fee
$50
Vendor's License (county vendor's license for fixed locations; transient vendor's license for shows/events)
SST form
Accepted
SSTGB Form F0003
MTC form
Accepted
uniform certificate

Ohio resale certificate and permit rules

Ohio: seller's permit & resale certificate

Sales tax · Agency: Ohio Department of Taxation

Permit
Vendor's License (county vendor's license for fixed locations; transient vendor's license for shows/events)
Registration fee
$50
SST form
Accepted
MTC form
Accepted
Resale certificate
Sales and Use Tax Blanket Exemption Certificate (or Unit Exemption Certificate for a single purchase) (STEC B (rev. 7/25); STEC U)Get the official form →
How long it's valid
STEC B is a continuing (blanket) claim on purchases from the same vendor; STEC U covers a single purchase. No expiration stated on the form. MTC note for Ohio: if no certificate is obtained at the time of sale or within 90 days, tax is presumed to apply.
Seller's permit
Vendor's License (county vendor's license for fixed locations; transient vendor's license for shows/events) — $50. Effective April 9, 2025 (HB 366), the fee for new county and transient vendor's license applications increased from $25 to $50 (additional $25 goes to the Organized Crime Commission Fund; R.C. 5739.17(A) and (D)). Fees are non-refundable. Apply online through OH|Tax eServices (Form ST 1 county / ST 1T transient on paper; paper processing up to six weeks).Register with Ohio Department of Taxation →
Buyer registered in another state?
Yes — STEC B asks for the purchaser's 'Vendor's license number, if applicable', so an Ohio license is not required to claim the resale exception; the SST certificate (accepted) lets purchasers not required to register in Ohio enter another tax ID number.
Multistate forms
Ohio Department of Taxation: the MTC Uniform Sales and Use Tax Certificate is 'Accepted by Ohio for resale and for purchases of items incorporated into products for sale'; the Streamlined Sales Tax exemption certificate is 'Accepted in place of several Ohio certificates (STEC U, STEC B, STEC MV, STEC WC, STEC CO, or STEC MPU)'. Ohio is a full SST member. STEC B requires the purchaser to state a valid reason for the exception/exemption (e.g., resale); it cannot be used by construction contractors for materials under exempt construction contracts. The Department publishes a list of active vendor's license accounts for verification.
Verify a certificate
Official verification lookup →
Good to know
  • Vendors of motor vehicles, titled watercraft and outboard motors may use STEC B under the resale exception; motor vehicle purchases otherwise use STEC MV and related forms.
Official sources for Ohio (6)

Checked 2026-10-12. Multistate forms: SST SSTGB Form F0003 · MTC uniform certificate

Not listed above: details the Ohio agency's pages, forms and rules don't state (2 items, such as a public verification lookup or drop-shipment guidance). Ask the agency before relying on them.

How to buy for resale in Ohio, step by step

  1. Register for a Vendor's License (county vendor's license for fixed locations; transient vendor's license for shows/events) with the Ohio Department of Taxation ($50). Register online.
  2. Fill in the Sales and Use Tax Blanket Exemption Certificate (or Unit Exemption Certificate for a single purchase) (STEC B (rev. 7/25); STEC U) with your registration number, what you sell and what you're buying. Official form.
  3. Give it to each supplier before or at the time of purchase; use a blanket certificate for regular suppliers where the state allows one. Suppliers keep it on file — you don't send it to the state.
  4. Only buy items you'll resell this way. Anything you take out of inventory for your own use owes use tax.
  5. When you sell, collect Ohio sales tax from your customers unless they give you a valid exemption or resale certificate.

States that treat the SST and MTC forms the same way: Georgia, Iowa, Kentucky, Michigan, Minnesota, Nebraska, Nevada, North Carolina, North Dakota, Oklahoma, South Dakota, Tennessee and Utah. Related: Ohio sales tax rates, nexus and filing · sales tax nexus checker · Ohio business licenses

Ohio resale certificate FAQ

How do I get a resale certificate in Ohio?

Register for a Vendor's License (county vendor's license for fixed locations; transient vendor's license for shows/events) with the Ohio Department of Taxation, then fill in the Sales and Use Tax Blanket Exemption Certificate (or Unit Exemption Certificate for a single purchase) (STEC B (rev. 7/25); STEC U) with your registration number and give it to each supplier. You don't file it with the state; the seller keeps it.

How much does a Ohio seller's permit cost?

$50. Effective April 9, 2025 (HB 366), the fee for new county and transient vendor's license applications increased from $25 to $50 (additional $25 goes to the Organized Crime Commission Fund; R.C. 5739.17(A) and (D)). Fees are non-refundable. Apply online through OH|Tax eServices (Form ST 1 county / ST 1T transient on paper; paper processing up to six weeks).

Does Ohio accept the Streamlined (SST) or MTC multistate resale certificate?

SST certificate (SSTGB Form F0003): accepted. MTC uniform certificate: accepted. Ohio Department of Taxation: the MTC Uniform Sales and Use Tax Certificate is 'Accepted by Ohio for resale and for purchases of items incorporated into products for sale'; the Streamlined Sales Tax exemption certificate is 'Accepted in place of several Ohio certificates (STEC U, STEC B, STEC MV, STEC WC, STEC CO, or STEC MPU)'. Ohio is a full SST member. STEC B requires the purchaser to state a valid reason for the exception/exemption (e.g., resale); it cannot be used by construction contractors for materials under exempt construction contracts. The Department publishes a list of active vendor's license accounts for verification.

Can an out-of-state business use its home-state resale number in Ohio?

Yes — STEC B asks for the purchaser's 'Vendor's license number, if applicable', so an Ohio license is not required to claim the resale exception; the SST certificate (accepted) lets purchasers not required to register in Ohio enter another tax ID number.

How long is a Ohio resale certificate valid?

STEC B is a continuing (blanket) claim on purchases from the same vendor; STEC U covers a single purchase. No expiration stated on the form. MTC note for Ohio: if no certificate is obtained at the time of sale or within 90 days, tax is presumed to apply.

Official Sources

Figures checked against these sources on 2026-10-12

Related Resources on This Site

Resale certificates in other states

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All states on one map and table, plus the cross-state helper →

General information, not tax advice. Confirm current rules with the Ohio Department of Taxation before relying on them.