Ohio Form STEC-CC is the Construction Contract Exemption Certificate that a contractee (the property owner or exempt entity) gives to a construction contractor so the contractor can buy building materials in Ohio without paying sales or use tax when those materials will be incorporated into real property under a contract with an exempt entity. The contractor never files this form with the Ohio Department of Taxation; instead, the contractor keeps the signed certificate in its records and presents it to vendors and to auditors as proof that purchases tied to that specific job were properly exempt under Ohio Revised Code 5739.02(B).
The stakes are real, and the form looks deceptively simple. According to the Ohio Department of Taxation, construction contractors are presumed to be the consumers of every material they incorporate into real property, which means a missing, incomplete, or invalid STEC-CC shifts the full tax burden — plus up to a 15% failure-to-pay penalty under R.C. 5739.133 and interest at the federal short-term rate plus 3% — squarely onto the contractor, not the exempt customer.
- 📋 What STEC-CC actually does, who issues it, and who keeps it
- 🏗️ How to fill out every box and line on the current revision, the right way
- 🧾 Three real-world walkthroughs (church build, public school, ODOT road job)
- ⚠️ The 10 mistakes that trigger Ohio sales tax assessments on contractors
- ❓ Twelve plain-English FAQs covering field-level confusion and audit defense
What the Form Is and Who Must File It
Ohio Form STEC-CC, titled Construction Contract Exemption Certificate, is the document a contractee uses to certify, under penalty of perjury, that the materials a contractor will incorporate into real property under a specific construction contract qualify for exemption from Ohio sales and use tax. The form is published by the Ohio Department of Taxation and the controlling statute is R.C. 5739.03, which authorizes a properly completed exemption certificate to relieve the vendor (and, by extension, the contractor) from collecting Ohio sales tax on the covered transaction.
The contractee — meaning the entity that hires the contractor — is the party that signs and issues the form. That contractee is usually a tax-exempt entity such as a church, a 501(c)(3) charity, a public school district, a county or municipality, the State of Ohio, the federal government, or another body whose purchases qualify under R.C. 5739.02(B). The contractor, in turn, gives the certificate to material vendors so those vendors do not charge sales tax on materials traceable to the exempt job.
The consequence of skipping the form is severe. Without a valid STEC-CC in hand, the contractor is treated as the consumer of the materials and owes Ohio sales or use tax on the full purchase price, even if the end customer is genuinely tax-exempt. Ohio courts and the Board of Tax Appeals have repeatedly upheld assessments against contractors who relied on oral assurances or generic exemption claims rather than a signed STEC-CC, including the long-standing rule reaffirmed in Cincinnati Bd. of Edn. v. Limbach and applied in modern audits.
A common misconception is that the contractor fills the form out for the customer. That is wrong. The contractee fills out and signs Section 1; the contractor fills out and signs Section 2. The form only works when both halves are complete, dated, and on file before the materials are purchased.
Before You Start: Documents and Information You Need
Walking into STEC-CC blind is how contractors end up paying tax twice. Gather every item below before you open the PDF, because each one corresponds to a box on the form, and a missing piece almost always becomes an auditor’s red flag. The current revision of the form is dated Rev. 3/15 and is still the version posted on the Ohio Department of Taxation forms page as of 2026.
- The exempt entity’s full legal name. The auditor matches this to IRS and Ohio Secretary of State records, and a nickname or DBA will fail validation.
- The exempt entity’s complete street address. A P.O. Box alone is not enough because the form requires a real-property location for the project.
- The exact construction contract. You need the signed contract or purchase order so you can cite the contract date and scope on the certificate.
- The real-property job-site address. This is the location where materials will be incorporated, not the contractor’s office or the customer’s headquarters.
- A clear description of the contract work. Auditors look for specificity (e.g., new sanctuary construction at 410 Maple St.), not vague phrases like general work.
- The statutory exemption basis. You must be able to point to the precise subsection of R.C. 5739.02(B) that supports the exemption.
- Contractor’s legal name and vendor’s license number. Issued by the Ohio Department of Taxation, this number ties the certificate to the contractor’s tax account.
- Authorized signatures and titles. Both the contractee’s officer and the contractor’s officer must sign with title and date; missing titles are a frequent reason certificates are rejected on audit.
- Supporting exemption proof. Keep the IRS determination letter for 501(c)(3) customers, the government purchase order for public jobs, and a copy of the prime contract.
- Project plans and specifications. When materials are unusual (transformers, generators, pipe organs), specs help prove the items were incorporated into real property.
Where to Get the Form and How to Access It
The official PDF lives on the Ohio Department of Taxation website. Download it directly from the STEC-CC form link so you know you have the most recent revision. Do not rely on third-party blog copies because outdated revisions sometimes circulate online, and an old revision number on a certificate gives an auditor an easy reason to question its validity.
The form is fillable in most modern PDF readers, including Adobe Acrobat Reader and the built-in viewers in macOS Preview and Google Chrome. Type the answers directly into the boxes whenever possible because typed entries are easier for auditors to read and reduce the chance of transcription errors. Print the completed certificate on standard letter-size paper, sign it in blue or black ink, and keep both a paper copy and a scanned PDF in your job file.
If you prefer a paper-only workflow, the form can also be obtained by calling the Ohio Department of Taxation at 1-800-282-1782 or by visiting any Taxpayer Services walk-in center. Counties and municipalities sometimes keep printed stacks for their public-works contractors, but the safest source is always the state agency’s own website.
The form does not get filed with Ohio. The contractee gives it to the contractor, the contractor gives copies to its material suppliers, and everyone keeps it for at least four years under the recordkeeping rule in R.C. 5739.11. A common misconception is that the form must be uploaded to the Ohio Business Gateway. It does not; the Gateway is for filing returns, not exemption certificates.
Step-by-Step: How to Fill Out STEC-CC Line by Line
The form is one page divided into two signed sections plus a header. Walk through each field in order, top to bottom, and do not leave any box blank. An empty box is treated by Ohio auditors as an incomplete certificate under R.C. 5739.03(B)(1)(a), which can void the exemption entirely.
Form Title and Revision Date Header
The header at the top of the form reads Construction Contract Exemption Certificate and shows the revision date in the lower corner, currently Rev. 3/15. Confirm this revision date before you start so you know you are using the version Ohio still accepts. Tax forms in Ohio are not retroactively invalidated when revised, but using a clearly outdated form invites unnecessary audit questions.
To use the header correctly, simply make sure no fields above it have been altered. Do not white out, cross out, or modify any of the printed text on the form because handwritten edits to printed instructions are a red flag during an audit. Pastor David Kim of Grace Community Church should download a fresh copy each time rather than reusing a marked-up old certificate.
A common edge case is the use of a state-approved substitute form. Some large exempt entities (universities, hospital systems) generate digital substitutes that mirror STEC-CC field-for-field. Those are acceptable only if they reproduce the exact statutory language and certification clause; otherwise, use the official PDF.
The most common mistake here is using a certificate downloaded years ago that has since been superseded. The direct consequence is that an auditor can disallow the exemption and assess use tax on every material purchase tied to that certificate. The misconception to correct is that Ohio sends a notice when forms change — it does not, so always re-download.
Construction Contract Identification (Project Description)
This first substantive field asks for a clear identification of the construction contract that the certificate covers. Plain English: describe the job, where it is, and what the contractor was hired to do. The auditor reading this two years from now must be able to tie a specific invoice to this specific job.
Write the contract description in one or two sentences, including the project name, the work scope, and the real-property location. Construction of new 18,000 sq. ft. sanctuary and education wing for Grace Community Church located at 410 Maple Street, Akron, OH 44303, under contract dated April 12, 2026. Use full street addresses, not landmarks or directions.
A nuance arises with multi-site or phased projects. If the contract covers several locations or multiple phases, list each address or attach a project schedule labeled Exhibit A and reference it on the form. One certificate can cover one contract, but if the contract itself spans multiple sites, the description must capture that.
The most common mistake is writing something generic like church remodel or school work. The direct consequence is that the certificate becomes unverifiable and the auditor disallows it because the materials cannot be tied to a specific exempt job. The misconception is that the contractor’s invoice will fill in the details later — auditors do not connect those dots for you.
Contractee’s Name (Section 1)
Section 1 begins by asking for the contractee’s name. In plain English, this is the legal name of the tax-exempt entity that hired the contractor. It must match the name on the entity’s IRS determination letter, charter, or government registration.
Type the legal name exactly as it appears in official records. Grace Community Church of Akron, Inc. is correct; Grace Church is not. If the entity has a doing business as name, write the legal name first and add d/b/a with the trade name after.
A nuance worth knowing involves religious organizations operating under a parent diocese or conference. The certificate should bear the name of the entity that is actually a party to the contract, not the parent body, unless the parent is the contracting party.
A common mistake is using an abbreviation or acronym. The direct consequence is that the auditor cannot match the entity to its exemption status, and the certificate is disallowed. The misconception is that the IRS knows who we are — Ohio auditors do not pull IRS files; they read what is on the form.
Contractee’s Address
This field asks for the contractee’s mailing address, which proves where the entity is headquartered and where the agency can send correspondence if needed. Use the principal place of business shown on the entity’s most recent tax return or charter filing.
Enter the full street address, city, state, and ZIP code on a single line. 410 Maple Street, Akron, OH 44303. Avoid abbreviations that are not USPS-standard, and do not put a P.O. Box if a street address exists, because the field is intended to identify a real organization, not a mail drop.
The edge case here is an exempt entity that genuinely uses a P.O. Box only — common for small rural churches and volunteer fire districts. In that case, write P.O. Box 87, Millersburg, OH 44654 (no street address) and attach a copy of the entity’s charter showing the P.O. Box as its registered address.
A frequent mistake is using the job-site address here instead of the entity’s headquarters. The consequence is that the certificate’s identifying information conflicts with the project description below, and the auditor disallows the exemption. The misconception is that the address must match the job site — it must not; those are two different fields.
Reason for Exemption (Statutory Basis)
This is the legal heart of the form. The contractee must explain why the purchases are exempt by citing the specific Ohio statute or rule that grants the exemption. Auditors look here first because a missing or incorrect citation guts the certificate.
State the statutory basis in plain language, then cite the statute. Purchases by a church recognized under section 501(c)(3) of the Internal Revenue Code, exempt under R.C. 5739.02(B)(12). If the exemption is for a political subdivision, cite R.C. 5739.02(B)(1). For state agencies, cite R.C. 5739.02(B)(1) as well, but specify the agency.
A nuance applies to federal projects. Sales to the federal government are exempt under the Supremacy Clause and recognized in Ohio Adm. Code 5703-9-14, but the certificate should still cite the statutory basis and identify the federal contracting agency.
The most common mistake is writing only nonprofit or tax-exempt. The direct consequence is that the certificate is treated as incomplete because Ohio does not exempt all nonprofits; it exempts specific categories. The misconception is that 501(c)(3) status alone exempts every purchase — it does not; only the categories listed in R.C. 5739.02(B) qualify.
Real-Property Job-Site Location
This field, sometimes embedded inside the project description, asks for the physical address where the materials will be installed. Plain English: where is the building going up, and where will the materials end up bolted, nailed, or poured into real property?
Write the complete job-site address, including any lot or parcel number for new construction. Lot 4, Maple Pointe Subdivision, 410 Maple Street, Akron, OH 44303, Summit County Parcel #67-01234. Including the parcel number is optional but powerful in audit defense.
The edge case involves road, bridge, and utility projects with no single address. For those, describe the project by route and milepost, such as State Route 8 reconstruction from milepost 12.4 to milepost 14.7, Summit County, ODOT PID 109876.
A common mistake is leaving this blank because the address is the same as the contractee’s. The consequence is that the auditor cannot verify the materials were incorporated at the exempt site and disallows the exemption. The misconception is that project paperwork is enough — the certificate must stand on its own.
Contractee Authorized Signature, Title, and Date (Section 1 Signature Block)
This signature block makes the contractee’s certification legally binding. The signer is certifying, under penalty of perjury under R.C. 5703.21, that the information is true and that the purchases qualify for exemption.
Sign in ink, print the name beneath the signature, add the official title, and date the form. David Kim, Senior Pastor, Grace Community Church, 04/15/2026. Electronic signatures are acceptable if they comply with Ohio’s Uniform Electronic Transactions Act.
A nuance applies to public entities. School districts require the treasurer’s signature under R.C. 3313.18, not the superintendent’s. Counties require the auditor’s or commissioner’s signature. Always confirm the right officer.
The most common mistake is omitting the title. The direct consequence is that the auditor cannot tell whether the signer had authority to bind the entity, and the certificate is disallowed. The misconception is that any employee can sign — only an officer with binding authority should sign.
Contractor’s Name (Section 2)
Section 2 flips the form to the contractor side. The contractor’s legal name goes here, exactly as it appears on the contractor’s Ohio vendor’s license and the construction contract itself.
Type the full legal name. Buckeye Builders LLC. If the contractor operates under an assumed name, write the legal name first and the assumed name after with d/b/a. Do not abbreviate Inc. to I. or LLC to L.
The nuance involves joint ventures. If two contractors formed a JV to bid the job, the JV’s legal name and EIN go here, not either parent company alone. The JV must have its own Ohio vendor’s license.
The most common mistake is using a trade name or marketing name. The consequence is that the auditor cannot match the contractor to its tax records, and the exemption claim collapses. The misconception is that the customer-facing name is fine — the legal name is the only one that matters on a tax form.
Contractor’s Address
This is the contractor’s principal business address, the same one shown on the Ohio vendor’s license. It connects the certificate to the contractor’s tax account so an auditor can pull records quickly.
Enter the full street address, city, state, and ZIP. 2200 Industrial Pkwy., Cleveland, OH 44135. If the contractor has multiple offices, use the office that holds the vendor’s license.
A nuance arises for out-of-state contractors. They must register with Ohio for a seller’s use tax account and use that registered address. They cannot leave the address blank just because they are headquartered elsewhere.
The most common mistake is using a job-site trailer address. The consequence is that the certificate cannot be matched to a real Ohio tax account, and the exemption is denied. The misconception is that the address can change job to job — it should not; it must match the registered tax account.
Contractor’s Vendor’s License Number
This field asks for the contractor’s Ohio vendor’s license number, the eight-digit account number issued by the Ohio Department of Taxation. It is the single best linkage between the certificate and the contractor’s audit file.
Write the eight-digit number exactly as printed on the license. 99-123456. Do not invent a placeholder if the license is pending; instead, attach a copy of the registration confirmation.
A nuance: out-of-state contractors registered for consumer’s use tax should write that account number with a 98- prefix and note consumer’s use account beside it.
The most common mistake is leaving this blank. The consequence is that the auditor flags the certificate as facially deficient and the exemption is disallowed without further inquiry. The misconception is that it’s optional — it is not.
Contractor Authorized Signature, Title, and Date (Section 2 Signature Block)
The contractor’s signature certifies that the contractor is purchasing the materials for incorporation into the specific exempt project, not for general inventory or other jobs. The signer must be an officer or owner with authority to bind the contractor.
Sign, print, add title, and date. Maria Lopez, President, Buckeye Builders LLC, 04/16/2026. Sign after the contractee, never before, because the contractor is certifying based on the contractee’s representations.
The edge case is an authorized agent or attorney-in-fact signing under power of attorney. That is acceptable if a copy of the POA is attached.
The most common mistake is signing before the contractee does. The consequence is that the certificate is internally inconsistent and may be challenged. The misconception is that the signature dates don’t matter — they do; chronology matters in audits.
Three Filled-Out Examples Using Real Scenarios
Three scenarios cover the bulk of STEC-CC use cases in Ohio: a faith-based nonprofit build, a public-school addition, and an Ohio Department of Transportation road project.
Scenario 1: Pastor David Kim — New Sanctuary for Grace Community Church
| Form Section | What David Enters |
|---|---|
| Project Description | New 18,000 sq. ft. sanctuary and education wing under contract dated 04/12/2026 |
| Contractee’s Name | Grace Community Church of Akron, Inc. |
| Contractee’s Address | 410 Maple Street, Akron, OH 44303 |
| Reason for Exemption | Church recognized under IRC 501(c)(3); exempt under R.C. 5739.02(B)(12) |
| Job-Site Address | 410 Maple Street, Akron, OH 44303 (Summit County Parcel #67-01234) |
| Contractee Signature | David Kim, Senior Pastor, 04/15/2026 |
| Contractor’s Name | Buckeye Builders LLC |
| Contractor’s Address | 2200 Industrial Pkwy., Cleveland, OH 44135 |
| Contractor Vendor’s License | 99-123456 |
| Contractor Signature | Maria Lopez, President, 04/16/2026 |
Scenario 2: Treasurer Janet Reynolds — Akron City Schools Cafeteria Addition
| Form Section | What Janet Enters |
|---|---|
| Project Description | Cafeteria and kitchen addition at North High School under contract dated 02/03/2026 |
| Contractee’s Name | Akron City School District Board of Education |
| Contractee’s Address | 10 N. Main Street, Akron, OH 44308 |
| Reason for Exemption | Political subdivision purchase; exempt under R.C. 5739.02(B)(1) |
| Job-Site Address | 985 Hawkins Ave., Akron, OH 44320 (Summit County Parcel #67-04567) |
| Contractee Signature | Janet Reynolds, Treasurer/CFO, 02/10/2026 |
| Contractor’s Name | Northcoast Construction Inc. |
| Contractor’s Address | 5500 Brookpark Rd., Cleveland, OH 44129 |
| Contractor Vendor’s License | 99-654321 |
| Contractor Signature | Marcus Hill, CEO, 02/11/2026 |
Scenario 3: ODOT Project Manager Carlos Rivera — SR-8 Reconstruction
| Form Section | What Carlos Enters |
|---|---|
| Project Description | State Route 8 reconstruction, MP 12.4 to 14.7, ODOT PID 109876, contract dated 01/15/2026 |
| Contractee’s Name | State of Ohio, Department of Transportation, District 4 |
| Contractee’s Address | 2088 S. Arlington Rd., Akron, OH 44306 |
| Reason for Exemption | State agency purchase; exempt under R.C. 5739.02(B)(1) |
| Job-Site Address | SR-8, MP 12.4 to MP 14.7, Summit County, OH |
| Contractee Signature | Carlos Rivera, ODOT District 4 Project Manager, 01/20/2026 |
| Contractor’s Name | Highway Materials Co. |
| Contractor’s Address | 7700 Granger Rd., Valley View, OH 44125 |
| Contractor Vendor’s License | 99-789012 |
| Contractor Signature | Aisha Thompson, Vice President, 01/21/2026 |
A fourth named filer worth noting is Father Michael O’Connor, who signs STEC-CCs for parish school renovations using R.C. 5739.02(B)(12). A fifth is Sheriff Linda Park, who signs for county jail expansions under R.C. 5739.02(B)(1) on behalf of Summit County.
How to File the Completed Form
STEC-CC is not “filed” with the Ohio Department of Taxation in the traditional sense. The completed certificate flows from the contractee to the contractor, then from the contractor to its material vendors, and finally into both parties’ permanent records. Read the Information Release ST 2002-01 for the agency’s procedural guidance on construction-contract exemptions.
The contractor presents one signed original (or a clear copy) to each material supplier before purchasing materials for the exempt job. Suppliers keep that copy in their resale and exemption files for at least four years under R.C. 5739.11. The contractor keeps its master original in the project file along with the contract, plans, and all material invoices tagged to the job.
There is no fee to issue or accept STEC-CC. There is no online portal upload requirement; the Ohio Business Gateway handles sales-tax returns and use-tax filings, but exemption certificates stay in your records. Processing time, in effect, is instantaneous because acceptance happens at the supplier’s counter or invoice desk.
Proof of filing is the certificate itself plus the supplier invoices showing tax was not charged. Keep both, scanned and indexed by job number, for at least four years from the date of the last material purchase, and longer if a federal contract or specific grant requires extended retention.
If a contractor mistakenly paid sales tax on materials that should have been exempt, the contractor (not the contractee) files a refund claim using Form ST AR with the Department of Taxation, attaching the STEC-CC and the invoices. The refund window is four years from the date of payment under R.C. 5739.07.
What Happens After You File
After the certificate changes hands, the immediate effect is that the contractor’s vendors stop charging Ohio sales tax on materials tied to the listed exempt job. The contractor’s job-cost ledger should reflect zero sales tax on those line items, and the project’s budget should not carry a sales-tax contingency for those materials.
In the background, the certificate sits in three places at once: the contractee’s tax records, the contractor’s project file, and each supplier’s exemption file. None of these triggers a confirmation letter from Ohio. Silence is normal; do not call the Department of Taxation expecting an acknowledgment.
If the Department of Taxation later audits the contractor — typical audit cycles in Ohio run every three to four years for active contractors under R.C. 5703.05 — the auditor will request all STEC-CCs covering exempt purchases. A clean, complete certificate generally ends the inquiry on that line item. A defective one moves the burden to the contractor to prove the exemption by other means, which is rarely successful.
A common misconception is that the contractee bears any post-filing risk. In Ohio, the contractor is the consumer of construction materials and bears the assessment if the certificate fails. That allocation of risk is exactly why contractors must scrutinize every certificate they accept rather than rubber-stamping customer-issued forms.
Mistakes to Avoid When Filling Out the Form
Field-level errors drive most of the assessments contractors face. The list below comes from patterns the Ohio Department of Taxation and the Ohio Board of Tax Appeals see repeatedly.
- Leaving the project description vague. A generic description means the auditor cannot tie invoices to the certificate, and the exemption fails.
- Citing the wrong statutory subsection. Ohio exempts specific categories, not all nonprofits, so the wrong cite voids the claim.
- Using a trade name instead of legal name. The auditor cannot match a DBA to IRS or Ohio records, so the certificate is disallowed.
- Skipping the vendor’s license number. Without it, the certificate is facially deficient and rejected on sight.
- Omitting the signer’s title. The auditor cannot confirm authority to bind, so the certificate is invalid.
- Putting the contractee’s address in the job-site field. The materials cannot be traced to a real property location, and the exemption fails.
- Accepting the form after material purchase. Certificates must be in hand before the purchase to insulate the contractor.
- Using an outdated revision of the form. Old revisions invite questions and slow audits, even when the substance is correct.
- Failing to attach a multi-site exhibit. Multi-address contracts require an Exhibit A; without it, only the listed site is exempt.
- Reusing one certificate across multiple contracts. Each construction contract requires its own STEC-CC, period.
Do’s and Don’ts
A short field-tested list of dos and don’ts for both contractees and contractors using STEC-CC.
- Do download the latest revision from the Ohio Department of Taxation, because outdated forms create audit friction.
- Do sign in the correct order — contractee first, contractor second — to keep the certification chain logical.
- Do attach the IRS determination letter for 501(c)(3) projects so the exemption category is documented.
- Do scan and index the certificate by job number, since paper-only files get lost during audits.
- Do retain the certificate for at least four years past the final material purchase, matching R.C. 5739.11.
- Do train field office staff to spot blank fields before signing, because field staff catch most defects in real time.
- Don’t accept a certificate with any blank field, because Ohio treats blanks as defects under R.C. 5739.03.
- Don’t rely on oral promises that the customer is exempt; the written certificate is the only defense.
- Don’t alter the printed form text, since white-out or strike-throughs are red flags during audits.
- Don’t assume one certificate covers change orders that expand the project scope; reissue when scope changes.
- Don’t confuse STEC-CC with STEC-B (blanket) or STEC-U (unit), because each form has a different purpose.
- Don’t give the certificate to a subcontractor and call it a day; subs need their own STEC-CC issued by the contractee.
Pros and Cons of Filing on Your Own vs. With Help
Most STEC-CCs are completed by in-house staff at the contractee or contractor, but professional help is sometimes worth the cost.
- Pro (DIY): No professional fees, since the form itself costs nothing to download and fill out.
- Pro (DIY): Faster turnaround, because internal staff already have the contract and addresses on hand.
- Pro (DIY): Better project memory, since the people who negotiated the contract know what to write in the description.
- Pro (DIY): Easier change-order updates, because in-house staff see scope changes first.
- Pro (DIY): Builds tax literacy on the team, which pays off across many future projects.
- Con (DIY): Higher error rate, because non-tax staff often miss statutory citations.
- Con (DIY): Audit risk concentrates on the contractor, which has the most exposure.
- Con (DIY): No second pair of eyes on the certification language, which can be costly later.
- Con (DIY): Outdated forms get reused if no one tracks revisions.
- Pro (with help): A CPA or sales-tax attorney verifies the right R.C. 5739.02(B) subsection, which is the single most important entry.
- Pro (with help): Professional helps build defensible audit files from day one.
- Con (with help): Fees range from $250 to $1,500 per certificate or per project, which adds up across portfolios.
FAQs
Is STEC-CC the same as a blanket exemption certificate (STEC-B)?
No. STEC-CC covers one specific construction contract, while STEC-B covers ongoing purchases for resale or other recurring exempt uses unrelated to a single construction job.
Can a contractor sign Section 1 on the contractee’s behalf?
No. Only an authorized officer of the exempt contractee may sign Section 1, because that signature certifies the entity’s exemption status under penalty of perjury.
Do I write the contractee’s address or the job-site address in the address field?
No single field covers both; write the contractee’s headquarters in the contractee address field and the job site in the project description and job-site location field.
Does a 501(c)(3) determination letter automatically exempt all church construction?
No. Only specific categories under R.C. 5739.02(B) qualify, and the certificate must cite the exact subsection that applies.
Is an electronic signature valid on STEC-CC?
Yes. Electronic signatures comply with Ohio’s Uniform Electronic Transactions Act so long as the signer has authority and intent to sign.
Do I need a separate STEC-CC for each subcontractor?
Yes. Each subcontractor purchasing materials for the exempt job needs its own certificate from the contractee, naming that subcontractor in Section 2.
Can I use one STEC-CC across multiple construction contracts with the same customer?
No. Each construction contract requires its own certificate identifying that specific contract, scope, and job-site location.
What if I left the vendor’s license number blank by accident?
No auditor will accept a blank vendor’s license number; correct it immediately, re-sign, re-date, and replace the defective certificate in your records before the next audit.
Does Ohio charge a fee to file or accept STEC-CC?
No. There is no filing fee, no portal fee, and no agency processing fee tied to the certificate itself.
Do I file STEC-CC through the Ohio Business Gateway?
No. The Ohio Business Gateway handles sales and use tax returns; exemption certificates are kept in your records, not uploaded to the state.
Is the contractor liable if the contractee lied about its exemption status?
Yes, the contractor still bears the initial assessment because Ohio treats the contractor as the consumer, but the contractor may pursue the contractee for indemnification under contract law.
How long must I keep STEC-CC after the project ends?
Yes, keep it at least four years after the final material purchase under R.C. 5739.11, and longer if a federal contract or grant requires extended retention.
Related reading
- How to Fill Out Illinois Form ST-587 (w/Examples) + FAQs
- How to Fill Out Ohio Form 533A (w/Examples) + FAQs
- How to Fill Out Ohio Form STEC-B (w/Examples) + FAQs
- How to Fill Out Ohio Form STEC-U (w/Examples) + FAQs
- How to Fill Out Ohio Form UST-1L (w/Examples) + FAQs
- How to Fill Out Ohio PUCO Application for Telephone Certification + FAQs
- How to Fill Out Ohio Form IT-4708 (w/Examples) + FAQs