Ohio resale certificate and sales tax for resellers
A summary of what the sources listed on this page say about Ohio: its permit and resale certificate, buying inventory for resale, and refunds of sales tax paid on inventory. General information only.
Read this first
Last reviewed
Every fact on this page comes from the sources listed below, as they read on the review date. Where a source did not say something, we leave it out. Sources can change after that date.
Ohio quick facts
What the sources listed below say. Rules change, and how they apply depends on the facts of each case.
- State base sales tax rate
- 5.75%[8]
- Resale certificate
- Ohio Blanket Exemption Certificate (STEC B) for ongoing purchases from one seller, or Unit Exemption Certificate (STEC U) for a single purchase[8]
- Certificate expiry (as listed)
- No expiry listed in the source[8]
- Permit or registration
- Vendor's License[1]
- Cost of the permit
- $50 for a vendor's license or a transient vendor license (new applications since April 9, 2025)[1]
- Online application offered
- Yes[1]
- Where to apply
- State application page[1]
- Certificate form
- State certificate form[4]
Keep each purchase receipt linked to the items it covers. Get the app
What the state says about its permit and resale certificate
The state calls the registration associated with buying for resale and collecting tax a Vendor's License.[1] The state says the cost is: $50 for a vendor's license or a transient vendor license (new applications since April 9, 2025).[1] The state says it offers an online application.[1] State application page.[1]
The resale certificate the state lists is Ohio Blanket Exemption Certificate (STEC B) for ongoing purchases from one seller, or Unit Exemption Certificate (STEC U) for a single purchase. The source cited lists no expiry.[8] State certificate form.[4]
What the state says about buying inventory for resale
Multistate certificates
- The state says it accepts the Streamlined Sales Tax exemption certificate.[236]
- The state says it accepts the Multistate Tax Commission uniform certificate.[237]
Other points the sources mention
- Ohio's general exemption certificates are the Unit Exemption Certificate (STEC U) for a single purchase and the Blanket Exemption Certificate (STEC B) for continuing purchases from the same vendor. The purchaser states a valid reason for the claim, and resale is one such reason.[245]
- Ohio accepts the MTC certificate for resale, and the Streamlined certificate in place of several Ohio forms including STEC U and STEC B.[23]
- A vendor's license covers a fixed location, including selling items online within Ohio. A transient vendor license covers temporary locations such as shows and flea markets and is valid statewide.[1]
- Under Ohio's rule, the vendor keeps the fully completed certificate in its files, and all sales are presumed taxable until the contrary is established.[5]
What the state says about refunds of sales tax paid on inventory
Some states let a purchaser request a refund of sales tax paid on items bought for resale, and some direct the request to the seller. Whether and how that applies depends on the facts of each purchase. This section reports what the sources say for Ohio. This page could not confirm whether a purchaser who paid sales tax to a seller can file directly. The state tax agency can say.[9]
- Who files, per the state
- Not confirmed on this page[9]
- Refund form named by the state
- Sales/Use Tax Application for Refund (OH|TAX eServices)[9]
- How the state says to submit
- Online through OH|TAX eServices, logged in or as a guest; when logged in, the refund method is direct deposit or check by mail[9]
- Time limit the state describes
- Generally 4 years[9]
Under Ohio Revised Code 5739.07, an application for refund is filed within four years from the date of the illegal or erroneous payment, unless the vendor or consumer waives the time limit. The statute says the Tax Commissioner refunds a consumer for tax paid to a vendor only if the vendor has not been refunded the tax and has not refunded the consumer, or in the other circumstances the statute lists.[9]
Illustration: the Ohio state base rate applied to an amount you enter
Enter an amount to see an illustration.
Illustration only. It applies the 5.75% state base rate to the amount entered, and assumes that amount is before tax. It leaves out local taxes, exemptions and every other rule, which can change the result. It is an estimate for illustration, not a tax calculation or a prediction of any amount owed, deductible or refundable.
Not tax advice. Last reviewed . Confirm with the state agency or a qualified tax professional. Report an error
Keep each purchase receipt linked to the items it covers
Strooply is an app for eBay resellers that identifies items from photos, shows live comps and sold-price estimates, drafts eBay listings for your review, and tracks costs and profit.
Receipt scanning, on Pro and Team plans, links each purchase receipt to the items it covers, with the tax shown on the receipt. It can misread prices, dates or line items.
Strooply is record-keeping software. It does not prepare or file tax returns, refund claims, or other filings, it is not a tax preparer, and its figures are estimates to check against your own records.
A free plan is available.
Common questions and what the sources say
Do I need a vendor's license to sell on eBay in Ohio?
Ohio says any person or business making taxable sales or providing taxable services first obtains a vendor's license, and a vendor's license covers a fixed location, including selling items online within Ohio. Its guidance for out-of-state sellers says that a seller who only uses an online marketplace like Amazon or eBay that collects and pays the tax does not need the out-of-state seller license.[1]
How do I get a resale certificate in Ohio?
Ohio has the purchaser complete a blanket (STEC B) or unit (STEC U) exemption certificate, state a valid reason such as resale, and give it to the seller. The certificate asks for the vendor's license number if applicable, and vendor's licenses are issued through OH|TAX eServices or a county auditor.[1245]
Not tax advice. Last reviewed . Confirm with the state agency or a qualified tax professional. Report an error
Where these facts come from
Each number in square brackets on this page matches an entry below. Check a source itself for its current wording.
- Ohio Department of Taxation: Sales and Use Tax, tax.ohio.gov/business/sales-and-use-tax
- Ohio Department of Taxation: Exemption Certificates, tax.ohio.gov/business/sales-and-use-tax/exemption-certificates
- Ohio Department of Taxation: Sales and Use FAQ on exemption certificates, tax.ohio.gov/help-center/faqs/sales-and-use-exemption-certificates/sales-and-use-exemption-certificates
- Ohio Department of Taxation: STEC B Blanket Exemption Certificate, dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/fill-in/sales_and_use/exemption_certificates/ST_STEC_B_FI.pdf
- Ohio Administrative Code rule 5703-9-03, codes.ohio.gov/ohio-administrative-code/rule-5703-9-03
- Streamlined Sales Tax: exemption certificate and member states, www.streamlinedsalestax.org/Shared-Pages/exemptions-
- Multistate Tax Commission: Uniform Sales and Use Tax Resale Certificate (state chart and notes), www.mtc.gov/wp-content/uploads/2023/01/Unif-Resale-Cert-revised-10-14-22.pdf
- Ohio Dept. of Taxation, rates, certificate and refund information, codes.ohio.gov/ohio-revised-code/section-5739.07
- Sales/Use Tax Application for Refund (OH|TAX eServices), state refund form, tax.ohio.gov/business/resources/self-help-library/business-sales-use-tax-refund