UNIFORM SALES & USE TAX RESALE CERTIFICATE

1

UNIFORM SALES & USE TAX RESALE CERTIFICATE — MULTIJURISDICTION

The below-listed states have indicated that this certificate is acceptable as a resale/exemption certificate for sales/use tax, subject to the instructions

and notes on pages 2─6. The issuing Buyer and the recipient Seller have the responsibility to determine the proper use of this certificate under

applicable laws in each state, as these may change from time to time. This form was revised as of October 14, 2022.

Issued

to

Seller:

Address:

I

certify

that:

Name of

Firm

(Buyer):

Address:

is engaged or is registered as a

 Wholesaler

 Retailer

 Manufacturer

 Seller

 Lessor (see notes on pages 2─4)



Other

(Specify)

and is registered for sales/use tax with the below-listed states and cities within which Seller would deliver purchases to Buyer and that any such

purchases are for wholesale, resale, or ingredients or components of a new product or service to be resold, leased, or rented in the normal course of

business. Buyer is in the business of wholesaling, retailing, manufacturing, leasing (renting), or selling the following:

Description of Business:

General description of tangible property or taxable services to be purchased from the Seller:

State

State Registration, Seller’s Permit, or ID

Number of Purchaser

State

State Registration, Seller’s Permit, or ID

Number of Purchaser

AK/ARSSTC

1

MO

19

AL

2

NE

AR

NV

20

AZ

3

NJ

CA

4

NM

5,21

CO

5,6

NC

22

CT

7

ND

FL

8

OH

23

GA

9

OK

24

HI

5,10

PA

25

ID

11

RI

26

IL

5,12

SC

IA

SD

27

KS

13

TN

28

KY

14

TX

29

ME

15

UT

MD

16

VT

30

MI

17

WA

31

MN

18

WI

32

I further certify that if any property or service so purchased tax-free is used or consumed by Buyer so as to make it subject to sales/use tax, Buyer

will pay the tax due directly to the proper taxing authority when state law so provides or inform the Seller for added tax billing. This certificate shall

be a part of each order that Buyer may hereafter give to Seller, unless otherwise specified, and shall be valid until canceled by Buyer in writing or

revoked by the city or state.

Under penalties of perjury, I swear or affirm that the information on this form is true and correct as to every material matter.

Authorized Signature:

(Owner, Partner, or Corporate Officer, or other authorized signer of Buyer)

Title:

Date:

2

INSTRUCTIONS

In order to comply with state and local sales tax law

requirements,

the Seller must have in its files a

properly

completed

exemption certificate from all of its

customers

(Buyers) who claim a sales/use tax

exemption.

If the Seller does not have this

certificate,

it is obliged to collect the tax for the state in which the

property

or service is delivered.

Generally, a Buyer must be registered as a retailer for sales/use tax in states where the Buyer has sales/use tax nexus.

The sales/use tax registration number for the state should be entered on this certificate in the box for that state. A Buyer

has sales/use tax nexus in a state if

the Buyer

has physical presence in that state or has made sufficient sales to

cust

omers in that state to have sales/use tax economic nexus. The threshold of sales activity needed to establish sales/use tax

economic nexus may differ by state. If the Buyer is entitled to claim a resale sales tax exemption or

exclusion,

the Buyer

should complete the certificate and send it to the Seller at the time of purchase or as soon thereafter as

possible.

If the Buyer

purchases

tax free for a reason other than resale, ingredient or component

exemption,

the Buyer cannot use this form and

must provide to the Seller the proper state exemption certificate

for that

specific exemption.

Caution: Misuse of this

certificate

by Buyer, Seller, lessor, lessee, or the

representative

thereof may be

punishable

by fine,

imprisonment or loss of right to issue or accept a

certificate

in some states or cities.

Notes:

1.

Alaska Remote Sellers Sales Tax Commission (ARSSTC):

This certificate is valid as a resale certificate only if it contains the

purchaser’s name, address, signature and either the purchaser’s ARSSTC Remote Reseller Certificate of Exemption number

or the purchaser’s resale certificate number issued by the local taxing jurisdiction. The purchaser should also provide a

general description of the tangible personal property or taxable services that are being purchased from the seller. The

purchaser’s claim for exemption may be verified by calling the ARSSTC at 907-790-5300.

2.

Alabama:

Each retailer shall be

responsible

for

determining

the

validity

of a

purchaser’s

claim for exemption.

3.

Arizona:

This certificate may be used only when making

purchases

of tangible

personal property

for resale in the

ordinary course of business, and not for any other

statutory deduction

or exemption. It is valid as a resale

certificate

only if it contains the

purchaser’s

name, address,

signature,

and Arizona

transaction privilege

tax (or other state sales

tax) license number, as required by Arizona Revised

Statutes

§ 42-5022, Burden of proving sales not at retail.

4.

California: a)

This

certificate

is not valid as an

exemption certificate.

Its use is limited to use as a resale

certificate

subject

to the

provisions

of Title 18,

California

Code of

Regulations,

Section 1668 (Sales and Use Tax Regulation

1668, Resale Certificate).

b)

By use of this

certificate,

the

purchaser

certifies that the

property

is purchased for resale in the regular course

of

business

in the

form

of

tangible personal

property, which

includes property

incorporated

as an

ingredient

or

component

of an item

manufactured

for resale in the regular course of business.

c)

When the

applicable

tax would be sales tax, it is the Seller who owes that tax unless the Seller takes a timely

d)

and valid resale

certificate

in good faith.

A valid resale

certificate

is effective until the issuer revokes the certificate.

5.

Colorado,

Hawaii, Illinois, and New

Mexico:

these states do not permit the use of this

certificate

to claim a resale

exemption for the

purchase

of a taxable service for resale.

6. Colorado: Sellers should review 1 Code Colo. Regs. 201-1, Rule 39-26-105-3 (Documenting Exempt Sales) prior to

accepting this form. The Colorado Department of Revenue collects and administers the state sales and use taxes and the

sales and use taxes of certain cities, counties, and special districts (see department publication DR 1002). Use of this

form (along with the other documentation required by department rule) is acceptable for taxes administered by the

Colorado Department

of

Revenue. This form may not be accepted by self-collecting Colorado home-rule cities. Sellers

are advised to contact those cities directly for further instruction.

7.

Connecticut:

This

certificate

is not valid as an

exemption certificate.

Its use is limited to use as a resale

certificate

subject to Conn. Gen. State

§§12-410(5)

and

12-411(14)

and

regulations

and

administrative pronouncements

pertaining

to resale certificates. The good faith of the seller will be questioned if it has knowledge of facts which

give rise to a reasonable inference that the purchaser does not intend to resell the property, as, for example,

knowledge that the purchaser of particular merchandise (or service) is not engaged in the business of selling that

kind of merchandise (or service).

8.

Florida:

Allows the Multistate Tax Commission’s Uniform Sales and Use Tax Resale Certificate –

Multijurisdiction for tax-exempt purchases for resale; however, the selling dealer must also obtain a resale

3

authorization number from the Florida Department of Revenue at

floridarevenue.com/taxes/certificates,

or by

calling 877-357-3725, and entering the purchaser’s Florida Annual Resale Certificate number.

9.

Georgia: a)

The

purchaser’s state-of-registration

number will be accepted in lieu of Georgia’s

registration

number

when the

purchaser

is located outside Georgia, does not have nexus with Georgia, and the tangible

personal

property

is delivered by drop

shipment

to the

purchaser’s

customer located in Georgia.

b) The certificate relieves the seller from the burden of proof on sales for resale if the seller acquires from the purchaser

a properly completed certificate, taken in good faith, from a purchaser who:

(i) Is engaged in the business of selling tangible personal property;

(ii) Has a valid sales tax registration number at the time of purchase and has listed his or her sales tax number

on the certificate; and

(iii) At the time of purchasing the tangible personal property, the seller has no reason to believe that the

purchaser does not intend to resell it in his or her regular course of business.

10.

Hawaii: Allows this

certificate

to be used by the seller to claim a lower general excise tax rate or no general excise tax, rather

than the buyer claiming an

exemption.

The no tax

situation

occurs when the

purchaser

of imported goods certifies to the seller,

who

originally

imported the goods into Hawaii, that the purchaser will resell the imported goods at

wholesale.

If the lower rate

or no-tax does not in fact apply to the sale, the

purchaser

is liable to pay the seller the

additional

tax imposed. See Hawaii

Dept. of

Taxation

Tax

Information

Release No. 93-5, November 10, 1993, and Tax

Information

Release No. 98-8, October 30,

1998.

11. Idaho: This certificate may be used only when making purchases of tangible personal property for resale in the ordinary

cours

e of business, and not for any other statutory deduction or exemption. It is valid as a resale certificate only if it complies

with

Idaho Code Section 63-3622(c)

.

12. Illinois: Use of this

certificate

in

Illinois

is subject to the

provisions

of 86 Ill. Adm. Code Ch.I, Sec. 130.1405 (Seller’s

Responsibility to Obtain Certificates of Resale and Requirements for Certificates of

Resale)

.

Illinois

does not have an

exemption

for sales of

property

for

subsequent

lease or rental, except as follows: (i) a motor vehicle that is used for

automobile renting subject to the Automobile Renting Occupation and Use tax Act (35 ILCS 120/2-5(7)) and (ii)

merchandise that the purchaser certifies is purchased to be rented subject to the Rental Purchase Agreement Occupation

and Use Tax Act (35 ILCS 120/2-5(43)). Buyers purchasing items for lease or rental that meet either of these two

exceptions

should not use this Uniform Sales and Use Tax Resale Certificate, but instead must provide to Sellers proof of registration

for the Automobile Renting Occupation and Use Tax or the Rental Purchase Agreement Occupation and Use Tax, as

appropriate, and, in the case of the Rental Purchase Agreement Occupation and Use Tax, should use Form ST-261

(Exemption Certificate for Property Subject to Rental Purchase Agreement Tax). The use of this certificate for

claiming

resale

purchases

of services does not have any

application

in Illinois.

The

registration

number to be supplied next to Illinois on page 1 of this certificate must be the Illinois

registration

or

re

sale

number;

no other state’s

registration

number is acceptable.

“Good faith” is not the standard of care to be

exercised

by a retailer in Illinois. A retailer in Illinois is not required to

determine whether the

purchaser

actually intends to resell the item. Instead, a retailer must

confirm

that the

purchaser

has a

valid

registration

or resale number at the time of

purchase.

If a

purchaser

fails to provide a

certificate

of resale at the time of

sale in Illinois, the seller must charge the

purchaser

tax.

While there is no

statutory requirement

that blanket

certificates

of resale be renewed at certain

intervals, blanket

certificates should be updated

periodically,

and no less

frequently

than every three years.

13. Kansas: Purchaser must enter a valid Kansas Registration Number issued by the Kansas Department of Revenue.

Exemption certificates must be obtained from the purchaser at the time of the sale, but no later than 90

days subsequent to the date of sale. This resale certificate may only be used as a resale exemption

certificate or ingredient or component part exemption certificate. This resale certificate may not be

used by contractors to purchase materials without sales tax. This resale certificate may not be used by

Manufacturing Companies to purchase machinery and equipment without sales tax. See Kansas

Certificate ST-201. This resale certificate need not be renewed or updated when there is a recurring

business relationship between the buyer and seller. A recurring business relationship exists when a

period of no more than 12 months elapses between sales transactions. This resale certificate cannot

4

be used by contractors to purchase labor services from other contractors without tax.

14. Kentucky: a)

K

en

tuck

y does not permit the use of this

certificate

to claim a resale exclusion for the

purchase

of admissions.b) This

certificate

is not valid as an

exemption certificate.

Its use is limited to use

as a resale

certificate

subject to the

provisions

of

Kentucky

Revised Statute 139.270.

c) The use of this

certificate

by the

purchaser constitutes

the

issuance

of a blanket certificate in accordance with

Kentucky Administrative Regulation

103 KAR 31:111.

15. Maine: This state does not have an exemption for sales of

property

for

subsequent

lease or rental. This certificate is not valid

for use by manufacturers purchasing tangible personal property that becomes an ingredient or component part of a product

manufact

ured by the manufacturer. Please use Maine’s Industrial Users Exemption Certificate (ST-A-117).

16.

Maryland:

This

certificate

is not valid as an

exemption certificate. Its

use

is

limited

to

use

as

a

resale

certificate

subject

to

the

provisions

of Md

Tax

–

Gen

§11-408(b).

All

claims

for

the

resale

exclusion,

even

those

made

with

this

certificate,

must

include

the

Buyer’s

Maryland sales

and

use tax

registration

number.

Certificates

without

a

Maryland

sales

and

use

tax

registration

number

will

not

be

honored

by

the

State.

However,

in

lieu

of

a sale

and

use

tax

registration

number,

sellers

may accept resale

certificates

that bear the

exemption

number issued to a

religious organization.

Exemption certifications

issued to

religious organizations

consist of 8 digits, the first two of which

are always “29”.

Maryland sales

and

use

tax

registration

numbers, exemptions,

and direct pay numbers may be verified on the

website

of the

Comptroller

of the

Treasury

at www.marylandtaxes.gov.

17.

Michigan:

Blanket certificates are effective for a period of four years unless a lesser period is mutually agreed to

and stated on this certificate. A seller who receives and maintains a record of a properly completed certificate is

not generally liable for sales or use tax on the transaction, even if a purchaser improperly claims an exemption.

There

are certain limited situations in which a seller can be liable for the tax,

su

ch as those involving fraud on the part

of the seller. For more information, see revenue Administrative Bulletin (RAB)

2016

-14.

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19. Missouri: a)

Purchasers

who

improperly purchase property

or services sales-tax free using this certificate may be required

to pay the tax, interest,

additions

to tax, or penalty.

b) Even if

property

is delivered outside

Missouri,

facts and

circumstances

may subject it to

Missouri

tax, contrary

to the second

sentence

of the first

paragraph

of the above instructions.

5

20. Nevada: a) This certificate is not valid as an exemption certificate. Its use is limited to use as a resale certificate

subject to the provisions of NRS 372.165, NRS 372.170, NRS 372.175 and NRS 372.180 regarding

sales tax, and NRS 372.235, NRS 372.240 and NRS 372.245 regarding use

tax

.

b) By use of this certificate, the purchaser certifies that the property is purchased for resale in the regular course

of business in the form of tangible personal property, which includes property incorporated as an ingredient

or component of an item manufactured for resale in the regular course of business.

c) When the applicable tax would be sales tax, it is the Seller who owes that tax unless the Seller takes a

timely and valid resale certificate.

d) A valid resale certificate is typically effective until the issuer revokes the certificate, but periodic renewal of

the certificate is recommended.

e) Contractors are generally considered consumers of tangible personal property pursuant to NAC 372.200 and

are unable and should not use this certificate, and Sellers should not accept it from a contractor.

21. New

Mexico:

For

transactions occurring

on or after July 1, 1998, New Mexico will accept this

certificate

in lieu of a New

Mexico

nontaxable transaction certificate

and as

evidence

of the

deductibility

of a sale of tangible

personal property

provided:

a) this certificate was not issued by the State of New Mexico;

b) the buyer is not required to be

registered

in New

Mexico;

and

c) the buyer is

purchasing tangible personal property

for resale or

incorporation

as an

ingredient

or

component

of

a

manufactured

product.

22. North

Carolina:

This

certificate

is not valid as an

exemption

certificate if signed by a person such as a contractor who

intends to use the property. Its use is subject to G.S.

105-164.28

and any

administrative

rules or

directives pertaining

to

resale certificates.

23.

Ohio:

a) The buyer must specify which one of the reasons for

exemption

on the

certificate

applies. This may be done by

circling or

underlining

the

appropriate

reason or writing it on the

form

above the state

registration

section.

Failure to

specify

the

exemption

reason will, on audit, result in

disallowance

of the certificate.

b) If no certificate is provided or obtained from the buyer at the time of the sale or within ninety days after the

date on which such sale is consummated, it shall be presumed that the tax applies.

24.

Oklahoma:

Oklahoma would allow this

certificate

in lieu of a copy of the

purchaser’s

sales tax permit as one of the

elements of

“properly

co

mpleted

documents”

which is one of the three

requirements

which must be met prior to the

vendor being relieved of liability. The other two

requirements

are that the vendor must have the

certificate

in his

possession within ninety (90) days subsequent to the date of sale and must accept the

documentation

in good faith.

The specific documentation required under OAC

710

:65-7-6 is: Written certification containing the purchaser’s name,

address, type of business,

sales tax

permit number, and the signature of the purchaser. OAC 710:65-7-8.

Absent strict

compliance

with these

requirements,

Oklahoma holds a seller liable for sales tax due on sales where the

claimed

exemption

is found to be invalid, for

whatever

reason, unless the Tax

Commission determines

that

purchaser

should be pursued for

collection

of the tax resulting from

improper presentation

of a certificate.

25. Pennsylvania: This

certificate

is not valid as an

exemption certificate.

It is valid as a resale

certificate subject

to

the provisions of

61

PA

Code §32.3. The buyer should enter their eight-digit Pennsylvania Sales

and Use Tax license number. If the buyer does not have a Pennsylvania Sales and Use Tax

license number, they must provide an explanation as to why they are not licensed.

26. Rhode Island: Rhode Island allows this

certificate

to be used to

claim

a resale

exemption

only when the item will be

resold in the same form. It does not permit this

certificate

to be used to claim any other type of exemption.

27. South Dakota: Services which are

purchased

by a service provider and delivered to a current customer in

conjunction

with the services contracted to be provided to the customer are claimed to be for resale. Receipts from the sale of a

service for

resale

by the purchaser are not subject to sales tax if the purchaser furnishes a resale certificate which the seller

accepts in good faith. In order for the

transaction

to be a sale for resale, the

following conditions

must be present:

(a) The service is purchased for or on behalf of a current customer;

6

(b) The

purchaser

of the service does not use the service in any manner; and

(c) The service is delivered or resold to the customer without any

alteration

or change.

28. Tennessee: This certificate may only be used to claim a resale exemption for purchases of tangible personal property or

taxable services, amusements, or digital products that are for resale; or a component part of a manufactured, assembled, processed, or

refined product that is for resale. This certificate may not be used to claim any other type of exemption in Tennessee.

A Tennessee supplier that sells tangible personal property or taxable services to an out-of-state dealer for resale and drop ships the

goods to the out-of-state dealer's Tennessee customer, may accept a resale certificate issued by another state, a fully completed

Streamlined Sales and Use Tax Exemption Certificate, or the Uniform Sales and Use Tax Resale Certificate – Multijurisdiction that

includes the sales tax ID number issued by the other state to make drop shipped sales for resale without tax. See important notice 22-

01 Drop Shipment Rule Repealed for more information.

Any tangible personal property or other taxable item or service purchased without the payment of tax using this resale certificate, that

is later used or consumed in any manner by the buyer, or is given away, must be reported and the tax paid directly to the Tennessee

Department of Revenue.

29. Texas: Items

purchased

for resale must be for resale within the

geographical

limits of the United States, its

territories, and possessions.

30. Vermont: The reseller must be registered to collect Vermont sales tax. Vermont allows this certificate to be used to claim

a resale exemption for goods only, not component parts to a service. It is not to be used by contractors. Vermont’s

manufacturing exemption is limited to property consumed in the manufacturing process, used directly and exclusively in

the manufacturing process, or packaging or shipping materials for use by a manufacturer or wholesale distributor. Any

other uses and the use for any other exemptions is not permitted.

While there is no statutory requirement that blanket certificates of resale be renewed at certain intervals, blanket

certificates should be updated periodically, and no less frequently than every three years.

31.

Washington:

Buyer acknowledges that in addition to the amount of tax due, the misuse of this form may result in interest and

penalties being imposed by law.

32.

Wisconsin:

Allows this

certificate

to be used to claim a resale

exemption

only. It does not permit this certificate to be used to

claim

any other type of exemption.

7

Frequently Asked

Questions

Uniform Sales and Use Tax Certificate –

M

u

lt

i

j

u

r

is

d

i

ct

iona

l

•

To whom do I give this certificate?

•

Can I register for multiple states simultaneously?

•

I have received this certificate from my customer. What do I do with it?

•

Am I the Buyer or the Seller?

•

What is the purpose of this certificate?

•

How do I fill out the certificate?

•

What

information

goes on the line next to each state abbreviation?

•

What if I don’t have an ID number for any (or some) state(s)?

•

Who should use this certificate?

•

Can I use this certificate?

•

Which states accept the certificate?

•

I am based in, buying from, or selling into Maine. Can I use this certificate?

•

I am a drop shipper. Can I use this certificate?

•

Do I have to fill this certificate out for every purchase?

•

Can this certificate be used as a blanket certificate?

•

Who determines whether this certificate will be accepted?

•

I have been asked to accept this certificate. How do I know whether I should accept it?

•

Is there a more recent version of this certificate?

•

To whom should I talk to for more information?

To whom do I give this certificate?

If you are purchasing goods for resale, you will give this certificate to your vendor, so that your vendor will

not charge you sales tax.

If you are selling goods for resale, and you have received this certificate from your buyer, you will keep the

certificate on file.

Can I register for multiple states simultaneously?

A buyer must be registered as a retailer for sales/use tax in states where the buyer has sales/use tax nexus in a state.

Registration in each state must be done separately with that state. See the state tax agency’s website. The Federal

Tax Administrators (FTA) maintains a centralized list of links to state agency websites:

https://taxadmin.memberclicks.net/state-tax-agencies.

The Streamlined Sales Tax Governing Board, Inc. maintains

a centralized registration system that can be used to register in states that are members. For more information, see

www.streramlinedsalestax.org.

I have received this certificate from my customer. What do I do with it?

Once you have examined the certificate and you have accepted it, you will keep it on file as prescribed by

applicable state laws. The relevant state will generally be the state where you are located, or the state

where the sales transaction took place.

Am I the Buyer or the Seller?

If you are purchasing goods for resale, you are the Buyer. If you are selling goods to a buyer who is

purchasing them for resale, you are the Seller.

8

What is the purpose of this certificate?

This certificate is to be used as supporting

documentation

that the Seller should not collect sales tax because

the good or service sold to the Buyer, is exempt from the tax as a sale for resale or as an ingredient or

component of a product manufactured by the Buyer and to be resold.

How do I fill out the certificate?

The individual filling out the certificate is referred to as the Buyer. The first two lines, “Issued to Seller” an

“Address”, should be filled in with the name and address of the Seller. The rest of the information refers to

the Buyer (name and address of Buyer, business engaged in, description of business, property or services to be

purchased). The line next to each state abbreviation should be filled out with the relevant state ID number.

What

information

goes on the line next to each state abbreviation?

The line next to each state abbreviation should be filled in with the relevant state ID number. This will be the

sales/use tax registration or resale authorization number issued by the state (see next FAQ for an exception).

For example, on the line next to AL, provide the sales/use tax registration number issued by Alabama. The

relevant registration number may be given various names in the different states. Some of the terms for this

number are State Registration or Seller’s Permit Number. Regardless of the name, this will be a number that

has been issued by the state to the Buyer (see next FAQ for an exception). This number is

generally

associated

with the reseller’s authority to collect and remit sales/use tax.

What if I don’t have a registration number for any (or some) state(s)?

The states vary in their rules regarding requirements for a reseller exemption or exclusion. Some states

require that the reseller (Buyer) be registered to collect sales tax in the state where the reseller makes its

purchase. Other states will accept the certificate if the registration number is provided for some other state

(such as the resident state of the Buyer). You should check with the relevant state to determine whether you

meet the

requirements

of that state.

Who should use this resale certificate?

A Buyer who is registered in one of the states listed on the resale certificate may be able to use this

certificate to make purchases of tangible property or taxable services that are for resale tax-exempt. States

vary in their policies for use of this certificate. Questions regarding your specific

eligibility

to use this

certificate should be addressed to the revenue

department

of the relevant state.

Can I use this resale certificate?

The states vary in their rules for use of this resale certificate. You should check with the relevant state to

determine whether you can use this resale certificate for purchases from sellers registered in that state. The

footnotes to the certificate provide some guidance; however, the Multistate Tax Commission cannot guarantee

that any state will accept this certificate. States may change their policies without informing the Multistate Tax

Commission.

Which states accept the certificate?

States listed on the certificate have accepted this certificate. States may change their policies for acceptance

of the certificate without notifying the Multistate Tax

Commission.

You may check with the relevant state

to determine the current status of the state’s acceptance policy. See next FAQ.

I am based in, buying from, or selling into Maine. Can I use this certificate?

Please contact Maine Revenue Services.

I am a drop shipper. Can I use this certificate?

If you are the Buyer and your Seller ships directly to your customers, you may be able to use this certificate

because you are a reseller. However, your Seller may be unwilling to accept this certificate if you are not

9

registered to collect sales tax in the state(s) where your customers are located.

If you are the Seller, and you have nexus with the state(s) into which you are shipping to your Buyer’s

customers, you may be required by such state(s) to remit sales tax on those sales if your Buyer is not

registered to collect sales tax.

Do I have to fill this resale certificate out for every purchase?

In many cases, this certificate can be used as a blanket certificate, so that you will only need to fill it out once

for each of your Sellers. Some states require periodic replacement with a renewed certificate (see notes on

certificate).

Can this resale certificate be used as a blanket certificate?

In many states this certificate can be used as a blanket certificate. You should verify this with the applicable

state. A blanket certificate is one that can be kept on file for multiple transactions between a specific Buyer

and specific Seller.

Who determines whether this resale

certificate

will be accepted?

The Seller will determine whether it will accept the certificate from the Buyer. The applicable state will

determine whether a certificate is acceptable for the purpose of

demonstrating

that sales tax was properly

exempted. The applicable state will generally be the state where the Seller is located or has nexus or

the

state where the sales transaction took place, or where the Buyer is located. The Multistate Tax Commission

does not determine whether this certificate will be accepted either by the Seller or the applicable state.

I have been asked to accept this resale certificate. How do I know whether I should accept it?

You should contact your state revenue

department

if you are not familiar with the policies regarding

acceptance of resale certificates.

In order for the certificate to be accepted in good faith by the Seller, Seller must exercise care that the

property or service being sold is of a type normally sold wholesale, resold, leased, rented or incorporated as

an ingredient or component of a product manufactured by Buyer and then resold in the usual course of its

business. A Seller failing to exercise care could be held liable for the sales tax due in some states.

Is there a more recent version of this certificate?

No. The most recent version is posted on our website (revised as of October 14, 2022). You may have

seen a version that has been modified in an unauthorized manner. You should not use any version other

than the one available on our website.

Whom should I talk to for more information?

For information regarding whether the certificate will be accepted in the applicable state, you should contact

the revenue department of that state. The Multistate Tax Commission’s Member States webpage has links to

revenue department websites.