How to Fill Out Ohio Form STEC-B (w/Examples) + FAQs

Ohio Form STEC-B is the Sales and Use Tax Blanket Exemption Certificate that a purchaser hands to a vendor to claim ongoing exemption from Ohio sales and use tax on all qualifying purchases from that vendor. The form is authorized under Ohio Revised Code 5739.03 and is administered by the Ohio Department of Taxation. The current revision is Rev. 8/22, and using an older form will not invalidate it as long as the purchaser provides the correct statutory reason and signature.

The form solves one specific problem: it lets a buyer skip paying sales tax at checkout for repeat, qualifying transactions instead of filing for a refund later. Getting the certificate wrong, however, exposes the purchaser to personal liability for the unpaid tax, a 15% penalty under R.C. 5739.133, and possible fraud charges under R.C. 5739.29. According to the Ohio Department of Taxation’s annual report, sales and use tax produced over $13.6 billion for the state in fiscal year 2023, and exemption-certificate audits are one of the top three triggers for assessment in Ohio sales tax audits.

Here is what you will learn in this guide:

📝 How to complete every line of STEC-B, from the vendor’s name down to the purchaser’s signature
⚖️ The exact Ohio Revised Code citations to drop into the “valid reason” line for each common exemption
🧾 Three real-world walkthroughs covering a manufacturer, a retailer, and a 501(c)(3) nonprofit
🚫 The ten most-rejected fields and the personal-liability consequence of each mistake
🔍 What happens during an Ohio sales tax audit if your STEC-B is missing, incomplete, or stale

What the Form Is and Who Must File It

Ohio Form STEC-B is a blanket exemption certificate, meaning it covers every qualifying purchase the buyer makes from a single named vendor going forward, instead of a one-time unit certificate (Form STEC-U) that covers only a single transaction. Vendors keep the completed STEC-B in their files and produce it during an audit by the Ohio Department of Taxation Audit Division to prove why they did not collect tax on those sales.

Any purchaser claiming a sales or use tax exemption recognized under R.C. 5739.02 may use STEC-B. The most common filers include retailers buying inventory for resale, manufacturers buying machinery and raw materials used directly in producing tangible personal property for sale, contractors buying materials that will be incorporated into real property under an exempt construction contract, farmers claiming the agricultural exemption, churches and 501(c)(3) charities, and government bodies. The certificate goes to the seller, not to the state. This is the most misunderstood point about the form: you do not mail STEC-B to the Ohio Department of Taxation, and the state does not stamp or pre-approve it.

The form is not optional if you want the exemption. Ohio is a “good-faith” state under R.C. 5739.03(B)(1)(a), which means the seller is protected from liability only when the seller takes a fully and properly completed certificate from the buyer within 90 days of the sale. If the certificate is missing, blank in any required field, or claims a reason the law does not actually allow, the unpaid tax flips to the purchaser and the seller may also face assessment.

Before You Start: Documents and Information You Need

Filling out STEC-B takes about five minutes once you have everything in front of you. Walking up to the form cold, however, is the single biggest reason buyers write the wrong reason on the wrong line. Gather the following before you open the PDF.

Vendor’s exact legal name — must match the name printed on the seller’s invoices, because a mismatch lets an auditor reject the certificate as not tied to the seller of record.
Your Ohio vendor’s license number — required if you are a retailer claiming resale; this nine-digit number is issued through the Ohio Business Gateway and proves you collect tax on resale of the item.
Your federal Employer Identification Number (EIN) — needed when you do not hold an Ohio vendor’s license, such as a manufacturer or a nonprofit.
Your consumer’s use tax account number — required if you self-assess use tax on items withdrawn from inventory, registered through the Ohio Department of Taxation use tax page.
The specific R.C. 5739.02 subsection that authorizes your exemption — for example (B)(42)(g) for direct-use manufacturing, (B)(12) for sales to nonprofits, (B)(17) for agricultural use.
Your IRS 501(c)(3) determination letter — keep this attached if you are a charity, because vendors and auditors will ask.
A clear description of your business activity — three to ten words such as “machine-shop manufacturer of automotive parts.”
A signed authority — the person signing must be an owner, officer, partner, member, or someone with written authority to bind the purchaser; an unauthorized signature voids the certificate.

If you are missing any of these eight items, do not sign the certificate yet. Vendors who accept incomplete certificates lose their good-faith protection, and you, as the buyer, end up with the bill.

Where to Get the Form and How to Access It

The official, current version of Form STEC-B lives on the Ohio Department of Taxation’s forms portal under the “Sales and Use Tax — Exemption Certificate Forms” heading. The PDF is fillable in any modern browser or in Adobe Acrobat Reader, and the file size is roughly 90 KB.

You can also find STEC-B mirrored on the Ohio Department of Taxation’s information release page along with Information Release ST 2003-04, which explains the proper way to complete and accept exemption certificates. Many vendors keep their own pre-printed copies, but Ohio law does not require you to use the vendor’s version — any substantially similar form that contains the same fields and statutory reason will work under R.C. 5739.03(F).

If you sell into multiple states, you can substitute the Streamlined Sales Tax Exemption Certificate (Form F0003) when buying from Ohio sellers, because Ohio is a full member of the Streamlined Sales and Use Tax Agreement. The Streamlined form is accepted in all 24 SSUTA member states and is often the cleaner choice for a multi-state business. For an Ohio-only purchase, however, STEC-B is faster and more familiar to Ohio vendors.

Print the completed form on plain white paper, sign it in blue or black ink if you are using a paper copy, and deliver it to the vendor by hand, mail, fax, or secure email. The vendor must keep it for at least four years under R.C. 5739.11, the standard sales tax record-retention period.

Step-by-Step: How to Fill Out Ohio Form STEC-B Line by Line

STEC-B is a single page with seven distinct fields plus a signature block. Work top to bottom, and never leave a required field blank.

Field 1: Vendor’s Name

The first line on the form asks for the Vendor’s name. In plain English, this is the legal name of the business you are buying from.

To answer it, copy the seller’s exact legal name as it appears on its most recent invoice, statement, or W-9. Use the registered business name, not a nickname or shortened DBA unless the DBA is the only name the seller uses on its tax filings.

For example, Maria Lopez of Buckeye Machine Tooling LLC writes Cleveland Industrial Supply Co., Inc. — the full name printed at the top of her supplier’s invoice.

A common nuance is buying from a vendor that operates under both a corporate name and a DBA. When that happens, write the corporate name on the first line and add the DBA in parentheses, such as Acme Holdings Inc. (d/b/a Acme Hardware). Do not abbreviate “Incorporated” to “Inc.” if the seller spells it out, because the vendor will reject any certificate that does not match its books exactly.

The most common mistake on this field is writing the parent company name when buying from a subsidiary or vice versa. The direct consequence is that the auditor matches the certificate to a different taxpayer ID number than the one on the invoices, and the entire stack of sales becomes taxable.

A misconception filers carry into this box is that “vendor” means any seller. On STEC-B, the vendor is one specific seller; you need a separate STEC-B for each supplier you want covered.

Field 2: Purchaser Claims Exemption (the “Valid Reason” Line)

The second and most important field is the long, blank line where the purchaser must state the valid reason for the exemption. In plain English, this is the place to write why the law lets you skip the tax.

To answer it correctly, write the specific use of the goods plus the corresponding subsection of R.C. 5739.02. Vague phrases like “exempt” or “tax exempt” are auto-rejected. Use the format “[specific use] under R.C. 5739.02(B)(__).”

For example, Marcus Reed, owner of a print shop, writes “Purchase of paper, ink, and bindery supplies for resale in the regular course of business under R.C. 5739.02(B)(12).”

A common nuance is mixed-use purchases. If you sometimes buy items for resale and sometimes for office use, STEC-B can still cover you, but you must self-assess Ohio consumer’s use tax on the office-use items through the Ohio Business Gateway within the same month you withdraw them from inventory.

The most common mistake on this field is writing the word “resale” alone. The direct consequence is that, under Information Release ST 2003-04, “resale” by itself is treated as an incomplete reason, the certificate fails good-faith review, and the unpaid tax is assessed against the purchaser plus a 15% penalty.

A misconception about this field is that one statutory citation covers every exemption. It does not. Manufacturing sits at (B)(42)(g), agriculture at (B)(17), and purchases by the federal government at (B)(1) — each requires its own precise citation.

Field 3: Purchaser’s Name

The third field asks for the purchaser’s name, meaning the legal name of your business or, if you are buying as an individual government agent, your own legal name.

Write the exact name registered with the Ohio Secretary of State or, for a sole proprietor, the name on your federal Schedule C. Use upper- and lower-case letters, not all caps, unless the form is being typed into a system that defaults to caps.

For example, St. Aloysius Community Outreach, Inc. writes its full corporate name on this line, not the shortened parish nickname its members use.

A nuance worth noting is single-member LLCs taxed as disregarded entities. The IRS may know you by your individual name, but Ohio looks at the LLC’s registered name; always use the LLC name on STEC-B even if your federal returns use your personal Social Security number.

The most common mistake here is putting the trade name of a sole proprietor in the purchaser line and the owner’s personal name nowhere on the form. The direct consequence is that the certificate cannot be matched to a vendor’s license, an EIN, or any registered taxpayer, and the auditor declares it invalid.

A misconception is that the purchaser must be an Ohio entity. It does not. Out-of-state buyers can use STEC-B, as long as the exemption claimed exists under Ohio law for the specific transaction.

Field 4: Street Address

The fourth field is the purchaser’s street address. In plain English, write the physical location of your business headquarters or the location where the goods are delivered.

Use a full street address with suite or unit number where applicable. 123 Main Street, Suite 200 is correct; Main St. is not. Avoid abbreviations the post office does not use.

For example, Aisha Nwosu of Greenfield Family Farms LLC writes 4582 County Road 18, Bellefontaine, OH 43311.

A nuance is the P.O. Box question. Ohio prefers a physical address because the auditor uses it to confirm where the goods were used or delivered. If you only have a P.O. Box, write the P.O. Box on this line and add a separate physical address note on the certificate, or attach a brief explanation on company letterhead.

The most common mistake is using the vendor’s delivery dock as the address because the items get dropped there. The direct consequence is that the certificate appears to be filed by the wrong party and the auditor disregards it.

A misconception about this field is that the address must be in Ohio. It does not. A buyer headquartered in Pennsylvania can still claim an Ohio exemption on goods delivered to its Ohio job site.

Field 5: City, State, ZIP

The fifth field is city, state, and ZIP code. This is the rest of the address from Field 4.

Write the city, the standard two-letter state abbreviation, and the full nine-digit ZIP code if you know it; the five-digit ZIP is acceptable.

For example, Janet Mwangi of Bright Path Tutoring, a 501(c)(3), writes Cincinnati, OH 45202-1138.

A nuance is foreign addresses. International buyers should write the city, the country name, and the postal code; leave the state field blank or write N/A. The form does not officially provide for this, so add a brief note in the margin.

A common mistake is using the wrong ZIP for a multi-ZIP city (Cleveland, Columbus, and Cincinnati all have dozens). The consequence is delayed correspondence if the Ohio Department of Taxation later mails you an audit notice.

A misconception is that ZIP codes do not matter on exemption certificates. They do, because the Ohio Department of Taxation tax-rate finder uses ZIP+4 to determine local tax rates, and an audit reconstruction may rely on it.

Field 6: Signature

The sixth field is the signature of an owner, officer, member, partner, or other person legally authorized to bind the purchaser.

Sign in blue or black ink on a paper copy. On a digital copy, type your name in cursive font or apply a verified e-signature through a tool such as Adobe Acrobat Sign or DocuSign. A typed name with no signature line is not a valid signature in Ohio.

For example, Carlos Rivera, President of Rivera Construction, LLC, signs his full legal name on the line.

A nuance is e-signatures. Ohio Revised Code 1306.06 recognizes electronic signatures as equivalent to ink signatures, so a certificate signed through a reputable e-sign platform is fully valid.

The common mistake is letting a sales rep, bookkeeper, or warehouse clerk sign without a written authority on file. The consequence is that the certificate is unsigned in the legal sense, the vendor loses good-faith protection, and the buyer becomes personally liable.

A misconception is that an electronic check-box “I agree” alone is a signature. It is not — the form requires a name, not just consent.

Field 7: Title

The seventh field is the signer’s title — the role that gives the signer authority to bind the purchaser.

Write the exact title used on company filings, such as Owner, President, Member, Treasurer, or Authorized Agent. Avoid generic titles like Manager unless that title carries binding authority in your operating agreement.

For example, Tariq Bell, Treasurer of St. Aloysius Community Outreach, Inc., writes Treasurer.

A nuance is sole proprietors. They write Owner or Sole Proprietor. There is no need to invent a corporate-style title.

The common mistake is leaving this line blank. The consequence is that the form fails the good-faith standard because the auditor cannot tell whether the signer had authority.

A misconception is that “title” means the person’s professional credential (CPA, Esq., etc.). On STEC-B, title means role within the purchasing entity.

Field 8: Date

The eighth and final entry is the date the certificate is signed. Use MM/DD/YYYY format.

For example, 03/14/2026.

A nuance worth knowing is that the date determines the start of the blanket period. STEC-B has no built-in expiration, but the Ohio Department of Taxation recommends refreshing certificates every three to five years and immediately when the buyer’s name, address, or exemption basis changes.

The common mistake is back-dating the certificate to cover purchases that already happened. The consequence is potential fraud exposure under R.C. 5739.29, which carries criminal penalties.

A misconception is that an undated certificate is “good enough.” It is not — an undated STEC-B is treated as no certificate at all during an audit.

Three Filled-Out Examples Using Real Scenarios

Below are three of the most common Ohio scenarios in which STEC-B is used. Each table shows what the named filer enters on the form.

Scenario 1 — Maria Lopez, Manufacturer Buying Raw Steel and Tooling

Maria runs Buckeye Machine Tooling LLC, a Cleveland machine shop that makes automotive brake components for resale to Tier-1 suppliers.

Form Section	What Maria Enters
Vendor’s name	Cleveland Industrial Supply Co., Inc.
Valid reason for claiming exemption	Purchase of steel bar stock, cutting fluid, and CNC tooling used or consumed directly in manufacturing tangible personal property for sale, under R.C. 5739.02(B)(42)(g).
Purchaser’s name	Buckeye Machine Tooling LLC
Street address	2210 Industrial Parkway
City, state, ZIP	Cleveland, OH 44109-2204
Signature	Maria Lopez
Title	Managing Member
Date	03/14/2026

Scenario 2 — Marcus Reed, Retailer Buying Inventory for Resale

Marcus owns Reed Print Shop LLC, a Columbus retailer that sells custom stationery to consumers and small businesses and holds an active Ohio vendor’s license.

Form Section	What Marcus Enters
Vendor’s name	Midwest Paper Wholesalers, Inc.
Valid reason for claiming exemption	Purchase of paper, envelopes, ink, and bindery supplies for resale in the regular course of business; Ohio Vendor’s License No. 25-123456; under R.C. 5739.02(B)(12).
Purchaser’s name	Reed Print Shop LLC
Street address	489 North High Street
City, state, ZIP	Columbus, OH 43215-2031
Signature	Marcus Reed
Title	Owner
Date	04/02/2026

Scenario 3 — Janet Mwangi, 501(c)(3) Nonprofit Buying Office Supplies

Janet is the treasurer of Bright Path Tutoring, a Cincinnati 501(c)(3) that provides free reading help to elementary students.

Form Section	What Janet Enters
Vendor’s name	Queen City Office Solutions, LLC
Valid reason for claiming exemption	Purchases by a 501(c)(3) charitable organization for use exclusively in furtherance of its charitable purpose, IRS determination letter dated 06/15/2018, under R.C. 5739.02(B)(12).
Purchaser’s name	Bright Path Tutoring
Street address	1402 Vine Street, Suite 3B
City, state, ZIP	Cincinnati, OH 45202-1138
Signature	Janet Mwangi
Title	Treasurer
Date	05/22/2026

A fourth named filer worth keeping in mind is Aisha Nwosu of Greenfield Family Farms LLC, who claims the agricultural exemption under R.C. 5739.02(B)(17) for feed, seed, and fertilizer; and a fifth is Carlos Rivera of Rivera Construction, LLC, who uses STEC-B with a paired construction-contract exemption certificate when working on an exempt hospital project.

How to File the Completed Form

STEC-B is not filed with the state. It is delivered to the vendor and stored in the vendor’s records. There are still several legitimate “filing” channels for getting the form into the seller’s hands.

In person. Hand the signed paper certificate to the seller at the cash register, will-call counter, or accounts-receivable desk. There is no fee. Keep a photocopy as proof of delivery; the vendor’s date-stamp on your copy is the best proof.
By mail. Send the original to the vendor’s accounts-receivable address, often printed on the invoice. There is no fee. Use USPS Certified Mail with return receipt; the green card is your proof of filing.
By fax. Many older Ohio vendors still accept faxed certificates. There is no fee. Keep the fax confirmation page, which shows the receiving number and time.
By email. Most modern vendors accept a scanned PDF or an Adobe Sign e-signed copy. There is no fee. Keep the sent-mail confirmation and the read receipt if available.
Through the vendor’s portal. Large suppliers such as Grainger, Uline, and Home Depot Pro maintain online tax-exempt registration portals. Upload the signed PDF; the system returns a confirmation number, which is your proof of filing.

You do not upload STEC-B to the Ohio Business Gateway, and the Ohio Department of Taxation does not issue a state confirmation number. The state only sees STEC-B during an audit, when the auditor reviews the vendor’s customer files. Vendors must keep the certificate for at least four years under R.C. 5739.11, and prudent purchasers keep their own copy for the same period.

Processing time on the buyer’s side is immediate — once the seller has the certificate in hand, the seller can stop charging Ohio sales tax on the next invoice. If the seller has been charging tax, ask for a credit memo on the prior 90 days of invoices, the window allowed under R.C. 5739.03(B)(1)(a).

What Happens After You File

Once the vendor has your STEC-B, the next invoice from that vendor should arrive without Ohio state or local sales tax on qualifying items. Confirm this on the very first invoice. If tax still appears, call the vendor’s accounting department and reference the certificate by date.

The certificate stays in force until you, the seller, or the law changes. There is no automatic expiration on STEC-B, but vendors often refresh certificates every two to five years as a best practice, and they will sometimes ask for a new one whenever your business name, address, or ownership changes. Update your certificate immediately after a merger, conversion to a new entity type, or change in exemption basis.

If the Ohio Department of Taxation audits the vendor and finds your certificate is invalid, the auditor follows the procedure in Information Release ST 2003-04. The vendor receives a 60-day window to obtain a corrected certificate from you under the good-faith cure provision. If you provide a corrected, properly completed STEC-B within that window, the assessment against the vendor is dropped. If you do not, the tax shifts to you under R.C. 5739.13 plus interest and a 15% penalty.

You may also be audited directly through a consumer’s use tax audit even if no vendor audit is open. Keep a binder of every STEC-B you have signed, with a copy of each underlying invoice for the four-year period.

Mistakes to Avoid When Filling Out the Form

Writing only “exempt” or “resale” on the valid-reason line. The certificate fails the good-faith standard and the buyer becomes personally liable.
Citing the wrong R.C. 5739.02 subsection. A manufacturing buyer who cites (B)(12) instead of (B)(42)(g) loses the exemption for every audited transaction.
Leaving the title field blank. The auditor cannot verify signing authority and the certificate is treated as unsigned.
Using a parent company name when buying through a subsidiary. Invoices and certificate names mismatch and the entire stack is taxed.
Forgetting to date the certificate. An undated STEC-B is treated as no certificate at all.
Back-dating the certificate to cover prior purchases. This triggers fraud exposure under R.C. 5739.29.
Letting an unauthorized employee sign. A sales rep or warehouse clerk has no power to bind the purchaser, voiding the certificate.
Submitting STEC-B for a single one-time purchase. Use Form STEC-U for a unit (one-time) purchase to keep records clean.
Mailing the certificate to the Ohio Department of Taxation. The state does not accept it, and you have no proof of delivery to the vendor.
Failing to refresh after a name change or conversion. A stale certificate that names the prior entity does not protect the new one.
Skipping the vendor’s license number on a resale certificate. Ohio auditors increasingly demand it as proof you actually resell.
Treating one STEC-B as good for all vendors. Each vendor needs its own signed STEC-B.

Do’s and Don’ts

✅ Do cite the exact subsection of R.C. 5739.02 that authorizes your exemption, because vague reasons fail audit review.
✅ Do sign in ink or via a verified e-signature platform, because typed names alone are not signatures.
✅ Do keep your own dated copy of every STEC-B, because the vendor’s records may not be available during your own audit.
✅ Do refresh the certificate every three years, because business and tax laws change and stale certificates are red flags.
✅ Do verify the vendor’s legal name on a current invoice, because a mismatch invalidates the certificate.
✅ Do train your accounts-payable team to issue a fresh STEC-B at every new-vendor setup, because catching it later costs more.
❌ Don’t write “tax exempt” alone on the valid-reason line, because Information Release ST 2003-04 treats it as incomplete.
❌ Don’t rely on a phone call or email confirmation in place of the form, because Ohio law requires a written certificate.
❌ Don’t confuse STEC-B with Form STEC-U, because the unit form covers only one transaction.
❌ Don’t assume nonprofit status alone is enough, because a 501(c)(3) still must list its IRS determination date and statutory citation.
❌ Don’t sign for a buyer if you are not an officer or written agent, because personal liability for unpaid tax can attach to the signer.
❌ Don’t discard the certificate before four years, because R.C. 5739.11 requires retention for the audit window.

Pros and Cons of Filing on Your Own vs. With Help

Most STEC-B forms are filed without an accountant or attorney because the form is short. There are still cases where professional help is worth the cost.

✅ Pro — Speed. A do-it-yourself STEC-B takes five minutes, while waiting on a CPA can take days that delay your tax-free purchasing.
✅ Pro — Cost. There is no filing fee and no professional fee when you file yourself.
✅ Pro — Control. You know your own statutory basis better than an outside preparer.
✅ Pro — Privacy. Self-filing keeps your purchasing patterns inside the company.
✅ Pro — Direct knowledge of operations. You know which items are truly used or consumed in manufacturing under R.C. 5739.02(B)(42)(g).
❌ Con — Easy to misstate the legal reason. A wrong citation invalidates the entire stack of purchases.
❌ Con — Personal liability. A mis-signed certificate can put unpaid tax and 15% penalty on the signer’s shoulders.
❌ Con — No audit defense. A CPA or tax attorney can negotiate during the 60-day cure window; a do-it-yourself filer is on their own.
❌ Con — Multi-state complexity. If you sell into several states, a tax pro can advise whether Streamlined Form F0003 is a better fit.
❌ Con — Missed exemptions. A pro may identify exemptions you did not know existed, such as the R&D exemption under R.C. 5739.02(B)(42)(p).

STEC-B vs. STEC-U at a Glance

Feature	STEC-B (Blanket) / STEC-U (Unit)
Coverage	Blanket covers all qualifying purchases from one vendor; Unit covers a single transaction.
Best for	Blanket — repeat buyers; Unit — one-off exempt purchases.
Refresh cadence	Blanket — every 3–5 years; Unit — single use only.
Statutory basis	Both authorized under R.C. 5739.03.
Where filed	Both filed with the vendor, not the state.

FAQs

Does Ohio Form STEC-B expire?

No. STEC-B has no statutory expiration date, but the Ohio Department of Taxation recommends refreshing it every three to five years and whenever the buyer’s name, address, or exemption basis changes.

Do I send STEC-B to the Ohio Department of Taxation?

No. STEC-B is delivered to the vendor and kept in the vendor’s records under R.C. 5739.11. The state only reviews it during an audit.

Is STEC-B the same as a vendor’s license?

No. A vendor’s license registers you to collect Ohio sales tax, while STEC-B lets you avoid paying it on qualifying purchases. Many filers need both.

Can I use STEC-B as an out-of-state buyer?

Yes. Ohio law permits non-Ohio purchasers to use STEC-B as long as the exemption claimed is recognized under R.C. 5739.02 and the goods are delivered or used consistent with that exemption.

Do I write “Resale” alone in the valid-reason field?

No. Information Release ST 2003-04 treats “resale” alone as incomplete. Add the statutory citation and your Ohio vendor’s license number to make the certificate valid.

Should the title field say “Manager”?

No. Use a title that clearly carries authority to bind the entity, such as Owner, President, Member, Partner, or Treasurer, unless your operating agreement gives a Manager binding authority.

Can I e-sign STEC-B?

Yes. Ohio Revised Code 1306.06 recognizes electronic signatures, so a certificate signed via Adobe Sign or DocuSign is fully valid.

Do I write my federal EIN or Ohio vendor’s license number?

Yes, depending on the exemption — retailers claiming resale should write their Ohio vendor’s license number, while manufacturers and nonprofits typically rely on the federal EIN.

Is one STEC-B good for all my vendors?

No. Each vendor needs its own signed STEC-B because the form is tied to one specific seller named on Field 1.

Can I correct a STEC-B after signing?

Yes. Issue a corrected certificate to the vendor as soon as the error is found; under R.C. 5739.03(B)(1)(a) the seller has 60 days to obtain a corrected certificate after an audit notice.

Is back-dating STEC-B illegal?

Yes. Back-dating to cover prior purchases can be treated as fraud under R.C. 5739.29 and exposes the signer to criminal penalties.

Do nonprofits need to attach an IRS determination letter?

Yes, as a best practice — Ohio vendors and auditors routinely request the 501(c)(3) determination letter to validate the (B)(12) exemption, even though the form itself does not require it.

What if my address is a P.O. Box?

Yes, you may use a P.O. Box, but you should also note a physical address either on the form or on attached letterhead because Ohio auditors prefer to see where goods are used.

Can a contractor use STEC-B?

Yes, but only when paired with a separate construction contract exemption certificate proving the contract is for an exempt entity such as a hospital or government body.

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