INSTRUCTIONS: OHIO SALES AND USE TAX UNIT EXEMPTION CERTIFICATE (Form STEC U)
Form STEC U is primarily used in Ohio sales or resales of motor vehicles and watercraft. This document should be completed by the purchaser in these transactions. The form is not for use by contractors in construction projects, who should instead complete a form STEP CC or Step CO. Before you begin completing this document, consult the Ohio Administrative Code online to review rules 5703-9-10 and 5703-9-25 to confirm that any non-resale transaction qualifies for this exemption.
Ohio Sales And Use Tax Unit Exemption Certificate STEC U Step 1: Enter the name of the vendor from whom you are making the purchase.
Ohio Sales And Use Tax Unit Exemption Certificate STEC U Step 2: In the box provided, you must write a description of your proposed uses for the items in question or a description of the purchase or both, if applicable. This must provide an explanation of how your transaction legally qualifies for exemption.
Ohio Sales And Use Tax Unit Exemption Certificate STEC U Step 3: Enter the name of the purchaser.
Ohio Sales And Use Tax Unit Exemption Certificate STEC U Step 4: On the next line, enter the street address of the purchaser.
Ohio Sales And Use Tax Unit Exemption Certificate STEC U Step 5: On the next line, enter the city, state and zip code of the purchaser.
Ohio Sales And Use Tax Unit Exemption Certificate STEC U Step 6: On the next line, provide a signature and the title of the person signing.
Ohio Sales And Use Tax Unit Exemption Certificate STEC U Step 7: On the next line, give the date of their signature.
Ohio Sales And Use Tax Unit Exemption Certificate STEC U Step 8: On the last line, enter your license number, if any.
Ohio Sales And Use Tax Unit Exemption Certificate STEC U Step 9: Submit this document to the Ohio Department of Taxation.
Ohio Sales And Use Tax Unit Exemption Certificate STEC U Step 10: Note that if your business operates in multiple states, it is possible to file a streamlined sales and use tax agreement accepted in multiple jurisdictions. This can be done by filing a form STECSST, which can be found as part of the sales and use tax forms available on the website of the Ohio Department of Taxation.
