How to Get a Resale Certificate in Ohio for Wholesale Purchases

Who This Guide Is For

This guide is for Ohio business owners who buy inventory or materials wholesale and need to provide a valid Ohio resale certificate (or exemption certificate) to suppliers so sales tax is not charged at the time of purchase.

Start Here: What Ohio Calls a “Resale Certificate”

Ohio does not use a stand-alone “resale certificate” card in the way some states do. In Ohio, resale purchases are typically supported by an Ohio Sales and Use Tax Blanket Exemption Certificate (Form STEC-B) given to your vendor, along with your Ohio vendor’s license number (or seller’s permit equivalent).

Ohio’s tax agency is the Ohio Department of Taxation. To make resale purchases legally, you generally need an Ohio vendor’s license first, then you complete Form STEC-B and provide it to each vendor you buy from.

Get Eligible: Register for an Ohio Vendor’s License (So You Can Buy for Resale)

Before you can claim the resale exemption in Ohio, you usually must be registered to collect Ohio sales tax and have a vendor’s license number to put on your exemption certificate.

Where you register (Ohio system name)

Ohio’s online registration system is called the Ohio Business Gateway. This is where many businesses register and manage Ohio tax accounts, including sales tax.

Which vendor’s license you need (Ohio-specific quirk)

Ohio is different from many states because it commonly distinguishes between:

• Regular Vendor’s License (generally for sales made from a fixed place of business in Ohio)
• Transient Vendor’s License (commonly for businesses selling at temporary locations such as shows, fairs, festivals, or door-to-door)

This matters because the license type affects how you register and how you operate. Many out-of-state sellers with Ohio taxable sales also need to register, depending on their activity and nexus.

How to Fill Out Ohio Form STEC-B for Wholesale Purchases

Once you have your Ohio vendor’s license number, you can complete Form STEC-B (Sales and Use Tax Blanket Exemption Certificate) for resale purchases.

Key fields vendors expect to see completed

• Purchaser name and address (match your business registration details)
• Vendor’s license number (Ohio vendor’s license / seller registration number)
• Reason for exemption: select/mark “Resale”
• Description of items you are buying for resale (be specific; avoid “various” when you can list categories)
• Signature and date

Blanket vs. single-purchase certificates

Ohio’s STEC-B is commonly used as a blanket certificate for recurring purchases from the same supplier. If you only buy once, you can still use it, but vendors may prefer a single-use version or a purchase-order reference attached to the certificate.

Ohio Sales Tax Snapshot (Rates & Local Examples)

Ohio has a statewide sales tax rate, and counties (and certain transit authorities) can add local tax. Your combined rate depends on where the sale is sourced.

Use It Correctly: What You Can (and Can’t) Buy Tax-Free for Resale in Ohio

In Ohio, resale is for items you will resell in the same form or as a component of a product you sell. The exemption is not a general “business purchase” exemption.

Common allowable resale purchases

• Inventory you will sell to customers (retail or wholesale)
• Items purchased to be incorporated into products for sale (materials/components)
• Packaging that transfers to the customer with the product (when treated as part of the sale)

Common non-allowable purchases (frequent Ohio audit issues)

• Office supplies, computers, and furniture used by your business
• Equipment used to run the business (tools, machinery) unless another Ohio exemption applies
• Meals, lodging, and general operating expenses

Ohio-specific practice tip: keep certificates tied to your vendor’s license

Ohio vendors frequently validate that your exemption certificate includes an Ohio vendor’s license number and a clear resale statement. If your certificate is incomplete, many suppliers will charge tax rather than accept the risk.

What Suppliers in Ohio Typically Require From You

Most Ohio wholesalers will ask for:

• A completed Ohio Form STEC-B
• Your Ohio vendor’s license number
• A description of what you sell (to support that the purchase is for resale)

If you are forming a new business and still setting up registrations, you may also be asked for your EIN documentation. If you need to confirm your EIN details for vendor onboarding and records, use a Confirmation Request to keep your file consistent.

Recordkeeping in Ohio: Protect Your Resale Exemption

Ohio expects you to maintain documentation showing that tax-free purchases were actually resold (or incorporated into items sold). Keep:

• Copies of every STEC-B you issued (by vendor)
• Invoices showing items purchased tax-free
• Sales records showing the resale of those items
• Inventory records (especially if you have both taxable and non-taxable product lines)

If you operate as a one-owner business, make sure your business identity documents align (name, address, EIN/SSN usage). If you’re applying for an EIN as a one-person business, the Sole Proprietor EIN form can help you prepare the information vendors and tax registrations commonly request.

What to Do Next (Ohio Resale Certificate Checklist)

1. Confirm you need an Ohio vendor’s license based on where and how you sell (fixed location vs. transient selling).
2. Register through the Ohio Business Gateway (or the appropriate Ohio registration method) to obtain your vendor’s license number.
3. Complete Ohio Form STEC-B and select the exemption reason as Resale.
4. Add your Ohio vendor’s license number and a specific description of the products you resell.
5. Give the certificate to each supplier before (or at) the time of purchase.
6. Use resale only for qualifying inventory; pay tax (or accrue use tax) on taxable business-use items.
7. File and retain records by vendor and by purchase category in case the Ohio Department of Taxation requests support.

Common Questions (Ohio)

1) “I have an EIN—does that mean I automatically have an Ohio resale certificate?”

No. In Ohio, an EIN is not a resale certificate. Suppliers typically want an Ohio vendor’s license number plus a completed Ohio Form STEC-B. Your EIN may be used for business setup, but it does not replace Ohio sales tax registration.

2) “Can I use Form STEC-B before I receive my Ohio vendor’s license number?”

Most Ohio wholesalers will not accept STEC-B without a valid Ohio vendor’s license number because the certificate is meant to support a registered resale activity. If you are still registering through the Ohio Business Gateway, expect to pay tax until your vendor’s license is active, then use STEC-B going forward.

3) “I’m buying supplies to run my store—can I claim ‘resale’ on STEC-B to avoid Ohio sales tax?”

No. Ohio resale is for items you will resell (or incorporate into items you sell). Store fixtures, POS systems, cleaning supplies, and office items are not resale inventory in Ohio. If tax wasn’t charged and the item is taxable, you may need to accrue Ohio use tax.

4) “I sell at weekend markets in Ohio. Do I need a special type of vendor’s license?”

Often, yes. Ohio commonly uses a Transient Vendor’s License for sellers who operate at temporary locations (shows, fairs, markets). This is a notable Ohio operational detail that affects how you register and how you conduct sales tax collection.

5) “My supplier is out of state. Will they accept Ohio’s STEC-B for resale?”

Many will, but acceptance is a vendor policy decision. Ohio’s resale support is typically the STEC-B plus your Ohio vendor’s license number. If the supplier refuses, you may be charged tax and then evaluate whether a refund or credit process is available based on the transaction details.

6) “Do I need a new STEC-B for every order I place with the same Ohio wholesaler?”

Not usually