Businesses that buy products to resell can give suppliers a resale certificate so those purchases are exempt from sales tax. When the business sells the products, it collects sales tax.
In most states, you fill out the form yourself and give it to your suppliers. You don't send it to the state.
Before you start: Which certificate should I use?
Registered in the state? Use that state's own resale certificate with your in-state registration number.
Not registered in the state? As long as you don’t have physical or economic nexus in a state, many states accept your home-state registration number on their own form, or a multistate certificate such as the MTC Uniform Certificate or the Streamlined Certificate of Exemption. The table below notes which options each state accepts. (Virginia is stricter: an out-of-state certificate must include all the information Virginia’s own form requires.)
States that require an in-state registration: These states generally won't accept an out-of-state registration number or resale certificate. To buy for resale tax-free, you'll need to register for sales tax first:
Alabama
Alaska
California
District of Columbia
Florida
Georgia (except for drop shipments)
Hawaii
Illinois
Louisiana
Maryland
Massachusetts
Mississippi
Vermont (except for drop shipments)
State | How to acquire the resale certificate |
Alabama | Requires an Alabama sales tax license. You don't need a separate resale certificate: print your license from My Alabama Taxes (MAT) and give suppliers a copy. |
Alaska | Requires an Alaska registration. Alaska has no state sales tax, but many local jurisdictions do. Some local jurisdictions issue resale certificates to businesses located there; check with your borough or city. Remote sellers must register with the ARSSTC for a sales tax registration, then apply for a Remote Reseller Exemption Certificate by emailing the application to [email protected]. It must be renewed each year. Once approved, you’ll receive an ARSSTC exemption number, which is different from your ARSSTC account number. Enter it on the MTC Uniform Certificate and give that to your suppliers. Home-state registration numbers aren't accepted: Remote Reseller Sales Tax Exemption Certificate Application |
Arizona | Complete with your Arizona TPT license or home-state sales tax license number and provide to your suppliers: Form 5000A Arizona Resale Certificate |
Arkansas | Complete with your Arkansas or home-state permit number and provide to your suppliers: Form ST391 Exemption Certificate |
California | Requires a California seller's permit. Complete with your California seller's permit number and provide to your suppliers. Another state's registration number can't be used in place of a California permit. Under Regulation 1668, buyers that make no sales in California can instead explain on the certificate why they aren't required to hold a permit: CDTFA-230 General Resale Certificate · Regulation 1668: Sales for Resale |
Colorado | Complete (select "Purchase for Resale") and provide to your suppliers. Colorado also accepts the MTC Uniform Certificate: DR 5002 Declaration of Wholesale or Entity Sales Tax Exemption |
Connecticut | Complete the Resale Certificate with your Connecticut or home-state registration number and provide to your suppliers. Connecticut also accepts the MTC Uniform Certificate: Connecticut sales and use tax forms |
District of Columbia | Requires a DC sales tax registration. There's no downloadable form; request the certificate online. Log in to the DC portal, select View other Options… on your Sales & Use Tax account, then choose Certificate of Resale under Certificates. The certificate (OTR-368) is valid for one year: How to Request a Certificate of Resale (step-by-step guide) |
Florida | Requires a Florida sales tax permit. With a permit, you automatically receive a resale certificate to share with relevant suppliers. To obtain a copy, log in to your Florida portal and from the top menu select Online transactions, then click Annual Resale Certificate. |
Georgia | Requires a Georgia sales tax number. Complete with your Georgia sales tax number and provide to your suppliers. An out-of-state number is accepted only for drop shipments when you're located outside Georgia and have no Georgia nexus: ST-5 Sales Tax Certificate of Exemption |
Hawaii | Requires a Hawaii General Excise (GE) license. Complete and provide to your suppliers: Form G-17 Resale Certificate |
Idaho | Complete and provide to your suppliers. Out-of-state buyers can also use the MTC Uniform Certificate: Form ST-101 Sales Tax Resale or Exemption Certificate |
Illinois | Requires an Illinois registration. Complete and provide to your suppliers: Form CRT-61 |
Indiana | Complete and provide to your suppliers: General Sales Tax Exemption Certificate Form ST-105 |
Iowa | Complete and provide to your suppliers: Form 31-014 Sales/Use/Excise Tax Exemption Certificate |
Kansas | If you're registered in Kansas, complete with your Kansas sales tax registration number and provide to your suppliers: ST-28A Resale Exemption Certificate. If you aren't registered in Kansas, give suppliers the MTC Uniform Certificate or the Streamlined Certificate of Exemption with your home-state registration number. |
Kentucky | Complete and provide to your suppliers: Form 51A105 Resale Certificate |
Louisiana | Requires a Louisiana registration. For companies with a Louisiana location, apply online through LaTAP. Certificates must be renewed every year: Louisiana Resale Certificate. For remote sellers, fill out the following form and send it to the Louisiana Remote Sellers Commission. It expires three years after approval: Remote Sellers Resale Certificate |
Maine | Maine issues resale certificates to registered retailers expecting at least $3,000 in annual gross sales. There's no separate application; the certificate is issued when you register. Out-of-state buyers that aren't registered in Maine can give suppliers the MTC Uniform Certificate with their home-state registration number, or a signed statement with the required information, for items they'll resell outside Maine. Home-state resale certificates aren't accepted: Instructional Bulletin No. 54: Resale Certificates |
Maryland | Requires a Maryland sales and use tax registration. Maryland has no specific resale form. Give your suppliers a signed letter that includes your business name and address, your 8-digit Maryland sales and use tax registration number, and a statement that the items are being purchased for resale: COMAR 03.06.01.14 Resale Certificates |
Massachusetts | Requires a Massachusetts sales tax registration. Complete and provide to your suppliers: ST-4 Sales Tax Resale Certificate |
Michigan | Complete and provide to your suppliers: Form 3372 Sales and Use Tax Certificate of Exemption |
Minnesota | Complete and provide to your suppliers: Form ST3 Certificate of Exemption |
Mississippi | Requires a Mississippi sales tax permit, regardless of where you're located. Mississippi has no resale certificate form. Give your suppliers a copy of your Mississippi sales tax permit. |
Missouri | Complete and provide to your suppliers: Form 149 Sales and Use Tax Exemption Certificate |
Nebraska | Complete and provide to your suppliers: Form 13 Resale or Exempt Sale Certificate |
Nevada | Complete and provide to your suppliers: Form TAX-F005 Resale Certificate |
New Jersey | Complete and provide to your suppliers: Form ST-3 Resale Certificate |
New Mexico | If you're registered in New Mexico, issue a Type 2 Nontaxable Transaction Certificate (NTTC) to your suppliers through the New Mexico portal. If you aren't required to register in New Mexico, give suppliers the MTC Uniform Certificate or the Border States Uniform Sale for Resale Certificate with your home-state registration number. Other states' resale certificates aren't accepted: Nontaxable Transaction Certificates |
New York | Complete and provide to your suppliers. If you aren't registered in New York, complete Part 2 with your home-state registration number: Form ST-120 Resale Certificate |
North Carolina | Complete and provide to your suppliers. You don't need to be registered through the Streamlined Sales Tax system to use this form: Form E-595E Streamlined Certificate of Exemption |
North Dakota | Complete and provide to your suppliers: SFN 21999 Streamlined Certificate of Exemption |
Ohio | Complete and provide to your suppliers: Form STEC B Blanket Exemption Certificate |
Oklahoma | Complete and provide to your suppliers. A copy of your sales tax permit alone isn't enough: MTC Uniform Sales and Use Tax Resale Certificate |
Pennsylvania | Complete (check box 3) and provide to your suppliers: REV-1220 Pennsylvania Exemption Certificate |
Rhode Island | Complete the Resale Certificate and provide to your suppliers: Rhode Island sales and excise tax forms |
South Carolina | Complete with your South Carolina retail license or your home-state resale certificate number and provide to your suppliers: Form ST-8A Resale Certificate |
South Dakota | Complete with your tax permit number and provide to your suppliers: Form 2040 Streamlined Certificate of Exemption |
Tennessee | If you're registered in Tennessee, a resale certificate is automatically issued when you register. Print it from the Tennessee portal (click More… > Print Certificate). If you aren't registered in Tennessee, give suppliers your home-state resale certificate or the Streamlined Certificate of Exemption with your home-state sales tax ID: SUT-34: Obtaining a Copy of a Resale Certificate · SUT-33: Out-of-State Resale Certificates |
Texas | Complete with your Texas permit number or your out-of-state registration number and provide to your suppliers: Form 01-339 Resale Certificate |
Utah | Complete with your sales tax license number and provide to your suppliers: Form TC-721 Exemption Certificate |
Vermont | Requires a Vermont sales and use tax registration. Complete with your 8-digit Vermont sales and use tax account number and provide to your suppliers. Other states' registration numbers aren't accepted, except for drop shipments: Form S-3 Sales Tax Exemption Certificate · Vermont exemption certificates guidance |
Virginia | If you're registered in Virginia, complete with your Virginia account number and provide to your suppliers: Sales and Use Tax Certificate of Exemption Form ST-10. If you aren't registered in Virginia, give suppliers your home-state resale certificate or the MTC Uniform Sales and Use Tax Resale Certificate with your home-state registration number. It must include all the information on Virginia's ST-10 form. General exemption certificates from other states, and certificates with missing information or an incorrect number, aren’t accepted. |
Washington | If you're required to register in Washington, apply for a reseller permit through My DOR. Permits are usually valid for four years. If you aren't required to register in Washington, use the Streamlined Certificate of Exemption with your home-state number, or the MTC Uniform Certificate: Apply for a Reseller Permit · Approved exemption certificates |
West Virginia | Complete (resale reason "G") and provide to your suppliers: Streamlined Sales Tax Certificate of Exemption (F0003) |
Wisconsin | Complete and provide to your suppliers: Form S-211 Sales and Use Tax Exemption Certificate |
Wyoming | Wyoming doesn't issue its own resale certificate. Complete the Streamlined Certificate of Exemption and provide to your suppliers: Streamlined Certificate of Exemption · Wyoming Excise Tax FAQs |