Ohio Form STEC-U is the Sales and Use Tax Unit Exemption Certificate that a purchaser hands to a seller to claim a sales tax exemption on a single, specific transaction in Ohio. The certificate is issued by the Ohio Department of Taxation and is authorized under Ohio Revised Code Chapter 5739. The current revision is the Rev. 3/15 version, still in active use across 2026.
If the form is filled out wrong, the seller can be billed for the unpaid tax, interest, and penalties later under an ORC §5739.03 audit, and the purchaser can face a fourth-degree misdemeanor under ORC §5739.99 for a false claim. According to the Ohio Department of Taxation’s most recent audit data, roughly 1 in 4 exemption certificates pulled in field audits is rejected because the “reason for exemption” line is vague, missing, or cites no statute.
Here is what you will learn:
- 📝 How to complete every line on the official STEC-U form without triggering an audit flag
- 🏷️ The exact statutory language to write on the “reason for exemption” line
- 🧾 Three full filled-out examples for a retailer, a manufacturer, and a nonprofit
- ⚖️ The penalties under ORC §5739.99 and how to avoid them
- 📂 How sellers must retain the certificate and what auditors look for during a sales tax audit
What Form STEC-U Is and Who Must File It
Form STEC-U is Ohio’s single-transaction exemption certificate. A purchaser gives it to a seller at the time of sale to document why a particular purchase is exempt from Ohio sales and use tax. Unlike its sister form, the STEC-B Blanket Exemption Certificate, STEC-U covers one purchase only, so it must be issued each time a new exempt transaction occurs with that seller.
The form is authorized under ORC §5739.03(B), which requires a seller to collect Ohio sales tax on every retail sale unless the seller obtains a fully completed exemption certificate from the purchaser. The certificate shifts the burden of proof from the seller to the purchaser, but only when it is filled in completely and in good faith.
The form is not filed with the Ohio Department of Taxation. Instead, the seller keeps it on file for at least four years under the records retention rule in ORC §5739.11. The certificate becomes the seller’s defense if an auditor later questions an untaxed sale.
Common filers include retailers buying inventory for resale, manufacturers buying machinery used directly in production, farmers buying agricultural inputs, contractors working for exempt entities, and 501(c)(3) charitable organizations buying supplies for exempt activities. Foreign diplomats, Ohio governmental units, and direct-pay permit holders also use STEC-U routinely. Each purchaser must understand that the form is a sworn statement, not a courtesy note, and that signing it carries personal legal weight.
The STEC-U is also the form most often substituted by the Streamlined Sales Tax (SST) Certificate of Exemption, which Ohio accepts as a fully equivalent alternative under its membership in the SST Governing Board. Sellers may accept either form, but most Ohio-only buyers stick with STEC-U because it cites Ohio statutes directly.
Before You Start: Documents and Information You Need
Before you fill in the form, gather every supporting fact you will need to defend the claim if the seller is audited. STEC-U looks short, but each line ties to a statute, and the wrong entry can void the entire exemption. The form takes about five minutes to complete once you have your information ready.
Use this pre-filing checklist:
- Your full legal business name as registered with the Ohio Secretary of State — auditors cross-check this against state records, and a “doing business as” name alone can void the certificate.
- Your Ohio vendor’s license number issued by the Ohio Business Gateway, needed for any purchaser claiming a resale exemption under ORC §5739.01(E).
- Your federal EIN for non-resale exemptions (manufacturers, nonprofits, agricultural producers), used by the seller to verify the entity exists.
- The seller’s legal name and address exactly as it appears on the invoice, because a mismatch between the certificate and the invoice is a top audit trigger.
- A description of the items being purchased, written in plain English, not “see invoice,” because auditors reject vague descriptions.
- The exact ORC section that supports the exemption, such as §5739.02(B)(42)(g) for manufacturing equipment.
- A copy of any IRS determination letter if you are a 501(c)(3) organization, since the seller may ask to see it.
- The signer’s title and authority, because a low-level employee without purchasing authority can void the certificate.
- The date of the transaction, which must match the invoice date or fall within the same purchase window.
- A direct-pay permit number if you hold one under ORC §5739.031, since direct-pay holders fill out STEC-U differently.
Missing any one of these items can cause the seller to reject the certificate at the register or, worse, accept it and have it voided in audit later.
Where to Get the Form and How to Access It
The official STEC-U is hosted on the Ohio Department of Taxation’s site as a fillable PDF. You can download the current STEC-U PDF directly, and the file shows the Rev. 3/15 stamp in the lower-left corner. Always confirm this revision date before submitting, because sellers are trained to reject obsolete versions.
You can also find the form linked from the Sales and Use Tax Forms page, which lists every related certificate including STEC-B, STEC-CC, STEC-MV, and STEC-WCB. The page is updated whenever the department issues a new revision, so bookmark it rather than saving a local copy that may go stale.
The form is free. The department does not charge for the certificate, and no third-party site should charge you to download it. If you are buying from a vendor that uses an electronic exemption management system such as Avalara CertCapture or Vertex, the system will often present a digital STEC-U for e-signature. Electronic STEC-U forms are valid under ORC §5739.03(F), provided the electronic record captures all the same data points.
If you cannot download the PDF, call the Ohio Department of Taxation’s business tax line at 1-888-405-4039 and request a paper copy by mail. Most filers, however, simply print the PDF, complete it by hand or on screen, and hand it to the seller at the point of sale.
Step-by-Step: How to Fill Out STEC-U Line by Line
The STEC-U has a small number of fields, but each one is load-bearing. Skipping or fudging any field can void the entire certificate under ORC §5739.03(B). Below is a line-by-line walkthrough using named filers so you can see exactly what goes in each box.
Field 1: The Header — “Sales and Use Tax Unit Exemption Certificate”
The header is pre-printed and identifies the form. You do not write anything in this field, but you must confirm two things before you continue. First, check that the title says “Unit Exemption Certificate” and not “Blanket Exemption Certificate.” Second, check that the Rev. 3/15 stamp is visible in the lower-left corner.
How to handle it: read the title carefully and the revision stamp before writing anywhere else. Maria Lopez glances at the header on her STEC-U and confirms it reads “Unit Exemption Certificate (Rev. 3/15)” before she fills in any other field.
A common nuance is that purchasers sometimes grab the wrong form from a vendor’s counter and start filling out STEC-B by mistake. The two forms look nearly identical at first glance, but STEC-B locks the purchaser into a continuing relationship with that seller.
The most common mistake on the header is using an outdated version of the form pulled from a third-party site. The direct consequence is that the seller’s auditor will treat the certificate as defective and assess back tax on the entire sale.
A common misconception is that the header is “just decoration.” It is not. It defines the legal scope of the certificate to one transaction, and that scope governs how an auditor interprets every other entry.
Field 2: Purchaser Claims Exception or Exemption (Reason Line)
This is the single most important line on the form. It asks the purchaser to state the reason for the exemption and the statute that supports it. The line reads: “The purchaser hereby claims exception or exemption on all purchases of tangible personal property and selected services made under this certificate from…”
How to fill it in: write a clear, statute-anchored reason in plain English, followed by the Ohio Revised Code section that authorizes it. Do not write “exempt,” “tax-exempt,” or “nonprofit” alone, because none of those phrases is a valid reason under Ohio law.
Marcus Bell, a manufacturer, writes “Purchase of machinery used primarily in a manufacturing operation to produce tangible personal property for sale, exempt under ORC §5739.02(B)(42)(g).” That entry names the activity, the use, and the statute.
A nuance is that resale claims need a different anchor. A retailer writes “Resale in the form received, ORC §5739.01(E),” not the manufacturing citation.
The most common mistake on this line is writing “exempt” or “nonprofit” with no statute. The direct consequence under Ohio Information Release ST 2003-04 is that auditors treat the certificate as defective on its face, and the seller becomes liable for the uncollected tax.
A misconception many filers hold is that the seller will fix vague language during an audit. The seller cannot retroactively edit the certificate, and any post-audit “correction” is treated as evidence of bad faith.
Field 3: Vendor’s Name
This field captures the legal name of the seller receiving the certificate. It anchors the certificate to one specific seller, and it must match the name on the seller’s invoice.
How to fill it in: write the vendor’s full legal name as it appears on the invoice or sales receipt, with no abbreviations or shorthand. If the seller operates under a DBA, write the registered legal name first and the DBA in parentheses.
Aisha Patel, buying inventory for her boutique, writes “Midwest Wholesale Apparel, LLC (DBA Midwest Threads)” in the vendor field because the invoice shows the LLC name.
A nuance arises when a national chain operates through a local subsidiary. The certificate must name the selling entity, not the parent brand. A buyer purchasing from a Lowe’s Home Centers franchise writes the franchise’s legal entity name, not “Lowe’s.”
A common mistake is writing only “Lowe’s” or “Amazon” when the actual seller is a subsidiary. The consequence is that the certificate may be tied to the wrong taxpayer, and the auditor will disallow it during the seller’s audit.
A misconception is that the vendor name is interchangeable with the store location. It is not. It is the legal seller of record under ORC §5739.01(C).
Field 4: Description of Items Purchased
This field describes what is being bought. The description must be specific enough that an auditor can match the certificate to the invoice line items.
How to fill it in: list the items in plain language, with quantities and types where possible. Avoid “see invoice” or “miscellaneous goods,” because both phrases fail Ohio’s specificity test.
Janet Hughes, a nonprofit director, writes “Office supplies and printer toner for use in 501(c)(3) charitable operations” on a single STEC-U covering one supply run.
A nuance is that mixed-use purchases require splitting the receipt. If part of the order is exempt and part is taxable, the buyer must either issue two separate certificates or list only the exempt items here and pay tax on the rest.
The most common mistake is writing “see invoice.” The direct consequence is that auditors cannot tie the certificate to a specific exempt use, and the entire purchase becomes taxable on audit.
A misconception is that a vague description protects the buyer from a future audit. It does the opposite, because Ohio auditors treat vague descriptions as evidence the purchaser did not know what was being claimed exempt.
Field 5: Purchaser’s Name
This field captures the legal name of the buyer, exactly as registered with the state. It must match the entity that holds the vendor’s license, EIN, or direct-pay permit cited later on the form.
How to fill it in: write the full legal business name as registered with the Ohio Secretary of State, including the entity suffix (LLC, Inc., Corp.). Do not use trade names alone.
Carlos Rivera, a farmer operating as Rivera Family Farms LLC, writes “Rivera Family Farms, LLC” and not just “Rivera Farms.”
A nuance is that sole proprietors must use the individual’s legal name, with the trade name in parentheses if needed. A sole-proprietor handyman writes “John Smith (DBA Smith Handyman Services).”
A common mistake is using only a DBA. The direct consequence is that auditors cannot match the certificate to a registered taxpayer, and the exemption is voided.
A misconception is that the trade name is enough because “everyone knows the business.” Ohio auditors do not. They cross-check the name against state filings.
Field 6: Street Address, City, State, ZIP
This block captures the purchaser’s principal business address. It does not have to be the delivery address, but it must be the address tied to the vendor’s license, EIN, or direct-pay permit cited.
How to fill it in: write the street address in standard USPS format, then city, two-letter state code, and five- or nine-digit ZIP. Use 123 Main St, Columbus, OH 43215 style.
Maria Lopez writes “4820 Tuttle Crossing Blvd, Dublin, OH 43016” on her certificate.
A nuance is that a P.O. Box alone is not acceptable, because Ohio requires a verifiable physical address. If your only mail address is a P.O. Box, include both the box and the physical street address.
A common mistake is using a job-site address for a contractor. The direct consequence is that the certificate may be tied to a non-existent business location, and the certificate is voided.
A misconception is that the address must match the shipping address on the invoice. It does not. It must match the registered business location of the purchaser.
Field 7: Signature
The signature line is where the purchaser personally swears the certificate is true. Under ORC §5739.99, signing a false STEC-U is a fourth-degree misdemeanor, with possible fines and jail time.
How to fill it in: an authorized officer, owner, partner, or designated purchasing agent signs in pen (or applies a valid electronic signature). Stamped signatures are not acceptable.
Marcus Bell signs as “Marcus Bell” on the signature line of his manufacturer’s STEC-U.
A nuance is that a clerk or warehouse worker without purchasing authority cannot bind the company. The signer must have purchasing authority documented internally.
The most common mistake is having a low-level employee sign. The direct consequence is that the certificate is voidable for lack of authority, and the seller’s auditor will disallow it.
A misconception is that any employee can sign because “we work here.” Ohio’s audit guidance specifically requires the signer to be authorized to bind the entity.
Field 8: Title
This field records the signer’s role in the purchasing organization. It works with the signature to prove authority.
How to fill it in: write the signer’s actual job title, such as Owner, President, CFO, Purchasing Manager, or Controller. Do not write “employee.”
Janet Hughes writes “Executive Director” on her nonprofit’s STEC-U.
A nuance is that authorized agents (such as a CPA or attorney) must write “Authorized Agent” and attach proof of agency if the seller asks.
A common mistake is leaving the title blank. The direct consequence is that the seller cannot verify the signer’s authority and may refuse the certificate.
A misconception is that the title is decorative. It is the seller’s first defense in an audit that the right person signed the form.
Field 9: Date Signed
This field records the date the certificate is executed. It must be on or before the date of the transaction.
How to fill it in: write the date in MM/DD/YYYY format. Aisha Patel writes “03/14/2026” for a purchase made the same day.
A nuance is that backdating is illegal. If you discover an old purchase was exempt and you never issued a certificate, do not date the certificate to the purchase day. Date it the day you actually sign, and add a note explaining the late issuance.
The most common mistake is leaving the date blank. The direct consequence is that the auditor cannot confirm the certificate was issued at or before the sale, and it is voided.
A misconception is that the date does not matter because “the certificate is true either way.” Ohio law requires the certificate to exist at the time of sale or shortly after.
Field 10: Vendor’s Number (Optional, for Resale Claims)
This field captures the purchaser’s Ohio vendor’s license number if the exemption is for resale. It is required for any resale claim under ORC §5739.01(E).
How to fill it in: write the nine-digit Ohio vendor’s license number issued through the Ohio Business Gateway. Format is 99-999999.
Aisha Patel writes “25-123456” on her resale STEC-U.
A nuance is that out-of-state resellers can substitute a home-state sales tax permit number, and the certificate remains valid.
The most common mistake is leaving this blank on a resale certificate. The direct consequence is that the resale exemption is denied, and the buyer owes tax on the inventory.
A misconception is that an EIN substitutes for a vendor’s license. It does not for resale claims, though it can support non-resale exemptions.
Three Filled-Out Examples Using Real Scenarios
Below are three full walkthroughs. Each table shows what one named purchaser writes in every major section of the STEC-U.
Example 1: Aisha Patel, Boutique Owner Buying Inventory for Resale
Aisha owns Midwest Threads, a small boutique in Dublin, Ohio. She is buying $4,200 of inventory from Midwest Wholesale Apparel, LLC.
| Form Section | What Aisha Enters |
|---|---|
| Reason for Exemption | Resale in the form received, ORC §5739.01(E) |
| Vendor’s Name | Midwest Wholesale Apparel, LLC |
| Description of Items | Women’s apparel for retail resale at Midwest Threads |
| Purchaser’s Name | Aisha Patel, sole proprietor DBA Midwest Threads |
| Street Address | 112 Bridge Park Ave, Dublin, OH 43017 |
| Signature | Aisha Patel |
| Title | Owner |
| Date Signed | 03/14/2026 |
| Vendor’s License Number | 25-987654 |
Example 2: Marcus Bell, Manufacturer Buying Production Equipment
Marcus is the controller at Bell Precision Parts, Inc., a small Ohio metal-stamping shop. He is buying a $92,000 CNC press from a Cleveland industrial dealer.
| Form Section | What Marcus Enters |
|---|---|
| Reason for Exemption | Machinery used primarily in a manufacturing operation to produce tangible personal property for sale, ORC §5739.02(B)(42)(g) |
| Vendor’s Name | Cleveland Industrial Machinery Co. |
| Description of Items | One Mazak VCN-530C CNC vertical machining center, used directly in production |
| Purchaser’s Name | Bell Precision Parts, Inc. |
| Street Address | 2200 Industrial Pkwy, Akron, OH 44312 |
| Signature | Marcus Bell |
| Title | Controller |
| Date Signed | 04/02/2026 |
| Federal EIN | 34-1122334 |
Example 3: Janet Hughes, Nonprofit Executive Director
Janet runs Hopeful Hearts, a 501(c)(3) charity in Cincinnati. She is buying $1,150 of office and program supplies for the charity’s tutoring program.
| Form Section | What Janet Enters |
|---|---|
| Reason for Exemption | Purchases by a 501(c)(3) organization operated exclusively for charitable purposes, ORC §5739.02(B)(12) |
| Vendor’s Name | Cincinnati Office Supply, Inc. |
| Description of Items | Office supplies, printer toner, and program materials used in charitable tutoring operations |
| Purchaser’s Name | Hopeful Hearts, Inc. |
| Street Address | 3300 Reading Rd, Cincinnati, OH 45229 |
| Signature | Janet Hughes |
| Title | Executive Director |
| Date Signed | 05/01/2026 |
| Federal EIN | 31-4455667 |
A fourth named filer, Carlos Rivera of Rivera Family Farms LLC, would write “Items used directly in agricultural production for sale, ORC §5739.02(B)(17)” on the reason line for a tractor purchase. A fifth filer, David Chen, a contractor working on a tax-exempt school renovation, would use the related STEC-CC instead of STEC-U because his job involves real-property construction for an exempt entity.
How to File the Completed Form
STEC-U is not filed with the Ohio Department of Taxation. It is delivered directly to the seller, who keeps it on file. There is no fee for issuing or accepting the certificate.
The most common delivery channel is in person at the point of sale. The purchaser hands the signed paper certificate to the cashier or sales clerk, who scans it into the seller’s records system. Proof of “filing” is the seller’s stamped or signed copy, which the buyer should keep with the matching invoice for at least four years.
The second channel is email or PDF upload. Many wholesalers and B2B vendors ask buyers to email a signed STEC-U PDF to an accounts-receivable address such as exemptions@vendor.com, or to upload it through an exemption portal like Avalara CertCapture or Vertex Exemption Certificate Manager. Electronic delivery is valid under ORC §5739.03(F), and the proof-of-filing is the email confirmation or portal receipt.
The third channel is fax, still used by some industrial and agricultural distributors. Fax delivery is acceptable, and proof-of-filing is the fax transmission confirmation page.
For sellers, the certificate must be retained for at least four years from the date of the related sale under ORC §5739.11, and longer if litigation or an audit is pending. The seller may store it in paper or electronic form, but the file must be retrievable on demand during a sales tax audit. Processing time is immediate — the seller stops charging tax as soon as a complete certificate is received.
What Happens After You File
Once the seller has the completed STEC-U, the seller stops collecting Ohio sales tax on that specific transaction. The seller records the sale as an exempt sale on the next Universal Sales Tax Return (UST-1), filed monthly, quarterly, or semiannually through the Ohio Business Gateway.
The buyer’s obligations do not end at signing. If the buyer later puts the property to a taxable use — for example, a retailer pulls inventory out of resale stock and uses it for personal purposes — the buyer owes Ohio use tax on the converted item under ORC §5741.02. Use tax is self-reported on the UUT-1 return.
If the Ohio Department of Taxation later audits the seller, the auditor will pull the STEC-U from the seller’s files and test it against the invoice, the buyer’s stated use, and the cited statute. If the certificate is defective, the auditor issues an assessment against the seller, who then has a right to seek reimbursement from the buyer. The buyer may also be assessed directly under ORC §5739.13.
Penalties can be steep. A false certificate can result in back tax, interest at the statutory rate, a 15% late-payment penalty under ORC §5739.133, and misdemeanor charges. Most disputes, however, are resolved by simply correcting the certificate or paying the tax voluntarily before assessment.
Mistakes to Avoid When Filling Out the Form
Even seasoned filers make errors on STEC-U because the form looks simple. The list below covers the ten mistakes auditors flag most often during Ohio sales tax audits.
- Writing “exempt” with no statute — auditors treat the certificate as defective and assess back tax to the seller.
- Using STEC-U when STEC-B applies — the buyer must issue a new certificate every purchase, and missed certificates become taxable.
- Vague item descriptions like “see invoice” — the certificate cannot be matched to specific exempt use, and the exemption is denied.
- Backdating the signature — backdating is a sworn-statement violation under ORC §5739.99.
- Letting a non-authorized employee sign — the certificate is voidable for lack of authority.
- Using a DBA without the legal entity name — auditors cannot match the certificate to a registered taxpayer.
- Leaving the vendor’s license number off a resale claim — the resale exemption is denied automatically.
- Citing the wrong statute — a manufacturer who cites the resale statute, or vice versa, has a defective certificate.
- Using an outdated revision of the form — sellers and auditors reject pre-2015 versions as obsolete.
- Forgetting to keep a buyer’s copy — when audited, the buyer cannot prove what was claimed, and disputes become one-sided.
A bonus mistake worth flagging is claiming a “blanket” exemption verbally while submitting a Unit certificate. Verbal blanket claims have no legal force in Ohio, and only a written, signed STEC-B fills that role.
Do’s and Don’ts
A short list of behaviors that separate clean certificates from audit disasters.
Do’s
- Do cite the exact ORC section that authorizes your exemption, because vague reasons are the leading cause of rejection.
- Do match the vendor name and address to the invoice, because auditors compare the two side by side.
- Do sign in pen or with a valid e-signature, because stamped signatures are not recognized in Ohio.
- Do keep a copy for at least four years, because disputes can surface years later.
- Do issue a new STEC-U for each purchase, because the form covers only one transaction by design.
- Do train purchasing staff on authority limits, because only authorized signers can bind the entity.
Don’ts
- Don’t write “tax-exempt” alone, because that phrase is not a recognized statutory reason.
- Don’t use STEC-U for ongoing relationships, because STEC-B is the right form for that pattern.
- Don’t let a vendor pre-fill the reason line, because the reason must reflect the buyer’s actual use.
- Don’t backdate the signature, because backdating is treated as fraud.
- Don’t combine taxable and exempt items on one certificate, because the auditor will void the entire claim.
- Don’t assume an EIN replaces a vendor’s license number on resale claims, because the two serve different proofs.
Pros and Cons of Filing on Your Own vs. With Help
Most STEC-U certificates are filled out without professional help, but for high-value or complex transactions, a CPA, tax attorney, or Avalara certificate-management service may be worth the cost.
Pros of filling out STEC-U on your own
- Saves professional fees, because the form is short and self-explanatory for routine resale or nonprofit claims.
- Maintains speed at the counter, because waiting for outside review delays the purchase.
- Builds in-house tax literacy, because purchasing staff learn the statutes that govern their work.
- Avoids data leakage to third parties, because some buyers prefer not to share vendor information with consultants.
- Keeps control of the reason line, because the buyer knows the actual use better than anyone else.
Cons of filling out STEC-U on your own
- Risk of citing the wrong ORC section, because manufacturing, resale, and nonprofit statutes are easy to confuse.
- Risk of using an outdated form version, because the Department of Taxation updates revisions without broad notice.
- No second set of eyes on the reason line, because solo filers often write vague descriptions.
- Higher audit exposure for mixed-use purchases, because allocating between taxable and exempt portions is nuanced.
- Missed planning opportunities, because professionals often identify additional exemptions the buyer did not know existed.
Quick Differences Between STEC-U and Related Certificates
| Topic | Detail |
|---|---|
| STEC-U Coverage | One transaction only, single seller, single date |
| STEC-B Coverage | Ongoing relationship with one seller, multiple purchases |
| STEC-CC Coverage | Construction contract for an exempt entity’s real property |
| STEC-MV Coverage | Motor vehicle exemption claims handled by titling agency |
| SST Form Coverage | Multi-state alternative under the Streamlined Sales Tax Agreement |
| Retention Requirement | Four years by the seller under ORC §5739.11 |
| Penalty for False Claim | Fourth-degree misdemeanor under ORC §5739.99 |
| Filing Fee | None for any STEC form |
Key Agencies, Statutes, and Rulings That Shape STEC-U
The Ohio Department of Taxation issues the form, audits its use, and publishes the information releases that explain agency interpretation. The Ohio Business Gateway is where vendors register and where sellers file UST-1 returns reporting exempt sales claimed on STEC-U.
The governing statute is ORC Chapter 5739, especially §5739.02 (exemptions), §5739.03 (collection and certificate rules), §5739.11 (records), and §5739.99 (penalties). The companion use tax chapter is ORC Chapter 5741, which catches taxable post-purchase conversions.
The most cited interpretive document is Information Release ST 2003-04, which explains good-faith acceptance of exemption certificates by sellers. The Ohio Board of Tax Appeals has applied this guidance repeatedly to void certificates with vague reasons, and Ohio courts have upheld assessments against sellers who accepted defective certificates without checking the reason line.
FAQs
Do I file STEC-U with the Ohio Department of Taxation?
No. You give the completed certificate to the seller. The seller keeps it on file for at least four years under ORC §5739.11 and presents it during any future audit.
Does STEC-U cover more than one purchase?
No. STEC-U covers only one transaction. For ongoing exempt purchases from the same seller, use the STEC-B Blanket Exemption Certificate instead.
Is there a fee to file STEC-U?
No. Ohio charges no fee to issue, accept, or store a STEC-U certificate. Any third-party site charging a download fee is not the official source.
Can I write “tax-exempt” as the reason for exemption?
No. The reason line requires both a plain-English purpose and the supporting Ohio Revised Code section. Vague phrases like “exempt” or “nonprofit” cause the certificate to fail audit.
Do I write my legal name or my DBA on the purchaser line?
Yes, write the legal entity name first, with the DBA in parentheses if needed. Using only a DBA prevents auditors from matching the certificate to a registered taxpayer.
Do I need a vendor’s license number to claim resale exemption?
Yes. A resale claim under ORC §5739.01(E) requires the purchaser’s Ohio vendor’s license number, or an out-of-state equivalent permit number for non-Ohio buyers.
Can a clerk or warehouse worker sign STEC-U for the company?
No. Only an officer, owner, partner, or designated purchasing agent with authority to bind the entity may sign. An unauthorized signature voids the certificate.
Do I write the delivery address or the business address on the form?
Yes, write the principal business address of the purchaser as registered with the state. The delivery address belongs on the invoice, not the exemption certificate.
Is an electronic signature on STEC-U valid?
Yes. Electronic signatures are accepted under ORC §5739.03(F), as long as the electronic record captures every required data element of the paper form.
Can I use the Streamlined Sales Tax Certificate instead of STEC-U?
Yes. Ohio accepts the SST Certificate of Exemption as an equivalent alternative, especially for multi-state buyers who need one document across many states.
What happens if I lose my copy of the STEC-U?
Yes, ask the seller for a duplicate from their files. Sellers are required to retain the certificate for at least four years and can usually reissue a copy.
Are there penalties for filing a false STEC-U?
Yes. Under ORC §5739.99, knowingly issuing a false exemption certificate is a fourth-degree misdemeanor, plus back tax, interest, and a 15% penalty.
Do nonprofits cite §5739.02(B)(12) on the reason line?
Yes. 501(c)(3) charitable organizations cite ORC §5739.02(B)(12) on the reason line for purchases used in exempt charitable activities, with a brief plain-English description.
Can I backdate the date-signed field if I forgot to issue the certificate at the sale?
No. Backdating is treated as a false statement under Ohio law. Date the certificate the day you actually sign and add a note explaining the late issuance to the seller.
Related reading
- How to Fill Out Ohio Form 530 (w/Examples) + FAQs
- How to Fill Out Ohio Form STEC-B (w/Examples) + FAQs
- How to Fill Out Ohio Form STEC-CC (w/Examples) + FAQs
- How to Fill Out Ohio Form UST-1 (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