How to acquire state wholesale licenses or reseller certificates

Businesses can register as a wholesaler/reseller so their purchases are exempt from sales tax. When they then sell their products, they collect sales tax from their customers (the end users).


The links below can be used to register your business as a wholesaler or reseller in the states where you do business.

State Website
Alabama

If you have a sales tax permit, you do not need a resale certificate; you just share the permit with your supplier(s).

If you do not have a sales tax permit, there is no application, but you must mail a form to the appropriate address listed in the instructions:

https://www.revenue.alabama.gov/wp-content/uploads/2021/10/stexa1.pdf

Alaska
Arizona
Arkansas
California
Colorado

No application; simply complete and provide to your suppliers:

Sales Tax Exemption Certificate Multi-Jurisdiction Form DR 0563

Connecticut
District of Columbia
Florida If you have a sales tax permit, you automatically receive a resale certificate to share with relevant suppliers. Please send a request to filing@zamp.com asking for a copy and we can provide it!
Georgia

No application; simply complete and provide to your suppliers:

ST-5 Sales Tax Certificate of Exemption

Hawaii
Idaho
Illinois

No application; simply complete and provide to your suppliers:

Form CRT-61

Indiana

No application; simply complete and provide to your suppliers:

General Sales Tax Exemption Certificate Form ST-105

Iowa
Kansas

No application; simply complete and provide to your suppliers:

ST-28A Resale Exemption Certificate

Kentucky
Louisiana

For companies with a Louisiana location, you must have an LaTAP account, through which there is an online application:

https://www.revenue.louisiana.gov/SalesTax/ResaleCertificate

For remote sellers, you need to fill out the following form and provide to your suppliers:

https://remotesellers.louisiana.gov/Documents/Resale%20Certficate.pdf

Maine
Maryland

Online form (click the 'A resale certificate can be generated here' link):

https://www.marylandtaxes.gov/business/sales-use/special-situations/purchases-for-resale.php

Massachusetts

No application; simply complete and provide to your suppliers:

ST-4 Sales Tax Resale Certificate

Michigan
Minnesota
Mississippi
Missouri
Nebraska
Nevada
New Jersey

No application; simply complete and provide to your suppliers:

Sales Tax Resale Certificate

New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma

No application; simply complete and provide to your suppliers:

Uniform Sales and Use Tax Resale Certificate

Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee

Automatically generated; just need to download:

https://revenue.support.tn.gov/hc/en-us/articles/360058624091-SUT-34-Sale-for-Resale-Obtaining-a-Copy-of-a-Resale-Certificate-

Texas
Utah
Vermont
Virginia

No application; simply complete and provide to your suppliers:

Sales and Use Tax Certificate of Exemption Form ST-10

Washington
West Virginia
Wisconsin

No application; simply complete and provide to your suppliers:

https://www.revenue.wi.gov/DORForms/s-211f.pdf

Wyoming