Store Pallets is a commercial B2B supplier specializing in liquidation inventory, customer returns, shelf-pulls, overstock truckloads, and salvage merchandise originating from national big-box retailers. We operate our central fulfillment hub at 2806 Robinson Lane, Newark, Ohio, 43055.
Under Ohio Department of Taxation statutory requirements (Ohio Revised Code Chapter 5739), wholesale inventory transfers occurring within the State of Ohio are subject to retail sales tax unless the transaction qualifies for a legitimate statutory exemption or constitutes an exempt interstate commerce transfer under common carrier dispatch.
Mandatory Baseline Collection: By default, all merchandise collected at our Newark warehouse dock or delivered within the State of Ohio will have statutory sales tax assessed (current combined rate of 7.25% for Licking County, Ohio) unless an approved, valid exemption document is on active file with our accounting team prior to transaction settlement.
The overwhelming majority of Store Pallets customers are active commercial resellers, bin-store proprietors, secondary market retailers, eBay/Amazon marketplace sellers, auction houses, and corporate liquidators. If you are purchasing inventory solely for the purpose of commercial resale, your transaction is 100% EXEMPT from sales tax.
To claim resale exemption under Ohio law, buyers must execute and furnish a completed Ohio Sales and Use Tax Blanket Exemption Certificate (Form STEC-B or Form STEC-U).
Mandatory Requirements for Exemption Validity:
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Active Vendor’s License / Tax ID: A legitimate State of Ohio Vendor's License number or corresponding state corporate tax registration number.
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Accurate Legal Identity: The legal business entity or sole proprietor name on the exemption certificate must strictly match your Store Pallets invoicing and billing profile.
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Statutory Reason for Exemption: The certificate must explicitly cite: "Purchased for resale in the form in which the same is received by me" pursuant to ORC § 5739.01(E)(1).
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Authorized Signature: An authorized corporate officer, purchasing agent, or business owner signature and date must be present. Unsigned certificates will be rejected immediately.
We routinely ship pallet lots, full truckloads (FTL), and LTL consolidations to buyers across all 48 contiguous United States. Tax treatment for interstate commerce is strictly governed by destination and the chosen method of transport:
A. Delivery via Common Carrier Freight (LTL / FTL Dispatch)
When Store Pallets books third-party commercial freight (or you arrange third-party commercial motor carriage) that picks up at our Newark facility and crosses Ohio state borders for delivery to a verified consignee address outside Ohio, NO OHIO SALES TAX IS CHARGED.
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Interstate Commerce Exemption: Deliveries terminating outside the State of Ohio via common carrier are federally protected and exempt from Ohio sales tax under US Constitutional Commerce Clause guidelines.
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Carrier Bill of Lading (BOL) Prerequisite: Store Pallets retains the stamped, signed carrier Bill of Lading confirming out-of-state delivery destination as primary tax-audit documentation.
B. Economic Nexus in Destination States
Store Pallets monitors state-level economic nexus thresholds established under the landmark South Dakota v. Wayfair Supreme Court ruling. As a wholesale distributor, sales of wholesale liquidation merchandise for business purposes generally remain exempt in destination states when an appropriate multi-jurisdiction exemption form (such as the MTC Uniform Sales & Use Tax Certificate) or destination state resale permit is submitted.
Multi-Jurisdiction Resellers: Store Pallets gladly accepts the Uniform Sales & Use Tax Certificate - Multijurisdiction issued by the Multistate Tax Commission (MTC) for buyers domiciled in participating states.
Buyers often ask how sales tax applies when traveling from out-of-state to pick up pallets directly at our dock in Newark, Ohio. Please review this vital legal distinction:
Critical State Requirement: Under Ohio Tax Code, physical transfer of merchandise inside Ohio state boundaries (e.g., loading into your own box truck, pickup truck, or personal trailer) is legally classified as an Ohio delivery point.
If an out-of-state business owner drives to our Newark, Ohio facility to pick up inventory personally:
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Tax-Free with Completed STEC: Out-of-state resellers can claim 100% resale exemption at our dock by filling out an Ohio Form STEC using their out-of-state sales tax resale registration number or Federal EIN, certifying the goods will be transported out-of-state for retail resale.
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Taxable without Documentation: If an out-of-state buyer refuses or fails to present a completed exemption certificate at the time of pickup, we are legally compelled to assess and remit the standard 7.25% Licking County sales tax. No verbal or informal claims can be accepted.
Setting up your account for perpetual tax-exempt wholesale checkout is quick and straightforward. Complete the 4 steps below before placing your primary order:
1
Download Form STEC
Download the official Ohio Form STEC-B (Blanket Exemption Certificate) or provide your MTC Uniform Exemption document.
2
Complete Entity Details
Fill out your company legal name, trade name (DBA), address, state resale license number, and sign with date.
3
Email to Compliance Desk
Transmit a high-resolution PDF or scan to sales@storepallets.store with the subject line "Tax Exemption - [Business Name]".
4
Instant Account Clearance
Our finance team verifies your state registration within 24 business hours and flags your buyer profile as 100% Tax-Exempt.
Retroactive Tax Adjustment Policy: If sales tax was assessed on an order because your exemption certificate was not verified prior to payment, you have 14 calendar days from invoice date to supply a signed certificate. Upon retroactive state verification, the collected tax will be promptly refunded back to your original payment method. After 14 days, refunds must be petitioned directly from the Ohio Department of Taxation via Form ST-AR.
Quick reference guide indicating tax applicability based on buyer jurisdiction, delivery modality, and exemption documentation status:
| Buyer Jurisdiction |
Fulfillment Modality |
Certificate Status |
Tax Rate Assessed |
| Ohio Buyer |
Warehouse Dock Pickup |
Valid Form STEC on file |
0.00% (Exempt) |
| Ohio Buyer |
Freight Delivery within Ohio |
Valid Form STEC on file |
0.00% (Exempt) |
| Ohio Buyer |
Warehouse Dock Pickup |
No Certificate / Unregistered |
7.25% (Taxable) |
| Out-of-State Buyer |
Common Carrier Freight (Out of OH) |
Standard Carrier BOL Export |
0.00% (Interstate BOL) |
| Out-of-State Buyer |
Warehouse Dock Pickup |
Out-of-State Resale STEC submitted |
0.00% (Exempt) |
| Out-of-State Buyer |
Warehouse Dock Pickup |
No Certificate Provided |
7.25% (Taxable) |
| Non-Profit / 501(c)(3) |
Any Fulfillment Method |
IRS Letter & Ohio STEC-B |
0.00% (Exempt) |
Legal Liability for Ineligible Claims
Under Ohio Revised Code § 5739.03, the purchaser who signs an exemption certificate is strictly liable for any sales and use tax liability resulting from improper or fraudulent claims of exemption. If you issue an exemption certificate for inventory that is subsequently converted to personal or non-commercial consumption, you are personally liable under state law for back taxes, interest, and statutory fraud penalties.
Mandatory Record Retention Schedule
Pursuant to state auditor compliance standards, Store Pallets maintains digital copies of all executed exemption certificates, Bills of Lading, shipping manifests, and sales invoices in secure encrypted cold storage for a statutory minimum of five (5) calendar years. These records are subject to direct inspection by the Ohio Department of Taxation upon official audit demand.
Annual Status Re-Certification
While Form STEC-B is titled as a "Blanket" certificate, Store Pallets reserves the right to request refreshed certificates every 24 to 36 months, or immediately whenever a customer undergoes an entity restructuring, address change, corporate reorganization, or when state tax agency databases flag a revoked vendor license.