BORDER STATES
                        UNIFORM SALE FOR RESALE CERTIFICATE
                        Accepted in Arizona, California, New Mexico and Texas

                        This certifi cate is to be completed by the purchaser and furnished to the vendor 
                        who shall retain it.  Incomplete certifi cates must not be accepted in good faith.

                                                    SELLER INFORMATION

Seller:   

Street Address:   

City, State, Country, Zip Code:   
                                       PURCHASER INFORMATION

 1   Purchaser:

     Street Address:

     City, State, Country, Zip Code:   

 2   I am engaged in the business of  

 3   The property is purchased for resale and will be resold in the state(s) or country shown below for which I have valid business tax 
     permit(s):
                                                                              Permit / Identifi cation Number

 a State:                                                                     

 b State:                                                                  

 c Country:   United States                                                

 d Country:   United Mexican States                                        

 4   Description of the property being purchased:   

 5   Check the applicable box:      
 Single Purchase Certifi cate      
 Blanket Certifi cate

                                                               CERTIFICATION
I understand that if I make any use of the item other than retention, demonstration, or display while holding it for sale in the regular course of business, 
I must pay use tax in that state or country measured by the purchase price of such property or other authorized amount.  I further understand it may be 
a criminal offense to give a seller a resale certifi cate for a taxable item which I know, at the time of purchase, is purchased for use rather than for the 
purpose of resale, lease or rental.  I certify that these purchases are exempt per the appropriate laws of the state or country of purchase and that the 
information on this certifi cate is true, accurate and complete.

Signature of Purchaser  Date

Title
ADOR 60-0081f (4/03)                                                                                     Arizona Department of Revenue
Previous 06-0081 (10/95)

 Border States Uniform Sale for Resale Certifi cate                                                                     Page 2 of 2

                                                   INSTRUCTIONS

The four border states of Arizona, California, New Mexico and Texas, together with the United Mexican States have formed the Border 
States Caucus to work out programs to promote trade in the southwest region of the United States of America in accordance with the 
objectives set out under NAFTA.  The Caucus has developed the attached certifi cate to simplify the transactions in accordance with the 
objective set out under the NAFTA Agreement in the border area.  Businesses buying goods for resale in these states or the northern 
border strip and border region of Mexico which will be transported across state and/or national borders may use this certifi cate in lieu of 
a state resale certifi cate.  Goods are materials and other tangible property.  The certifi cate must be completed by the buyer and given to 
the seller.  The seller must retain this document as part of its accounting records.  The seller must not accept an incomplete document as 
it may be invalid.  Similarly, the seller must insure the claim is applicable, that is, the type of goods fi ts the description of the purchaser’s 
business and is likely for resale in that business.  Laws vary by jurisdiction so that misuse of this certifi cate by a purchaser may be a 
criminal offense or a civil penalty.  Regardless, all competent authorities of the respective jurisdictions will actively validate use of this 
certifi cate and vigorously pursue appropriate legal action for its misuse.  If you believe this purchase is tax exempt for other reasons than 
resale, you must use the local state form to claim that exemption.

SELLER INFORMATION
Enter the name and address of the seller at the top of the form.
PURCHASER INFORMATION
  1.  Enter your business name and address exactly as shown on the State or Federal Business Tax Permit for the location of the 
 business which is reselling these goods.  “Business tax permit” means the license or registration provided by the jurisdiction for 
 sales, transaction privilege, gross receipts or value added taxes.  United States purchasers:  enter both your state business permit 
 number and your federal taxpayer identifi cation number.  The United States taxpayer identifi cation number is either your Federal 
 Employer Identifi cation Number (FEIN) or your Social Security Number (SSN) if you do not have employees.  The United Mexican 
 States taxpayer identifi cation number is the Federal Taxpayers Registry (RFC).  The following describes the state taxes and their 
 license or permit numbering which apply to this form:

                     State / Country               Type Of Tax             Type Of License / Permit / Number Issued
 Arizona                                 Transaction Privilege Tax         Transaction Privilege Tax License
 California                              Sales Tax                         Sales Tax License
 New Mexico                              Gross Receipts Tax                Taxpayer Identifi cation Number
 Texas                                   Sales Tax                         Texas Taxpayer Number
 United Mexican States                   –                                 Federal Taxpayers Registry (RFC)
 United States of America                –                                 Taxpayer Identifi cation Number (TIN)

  2.  You must describe the nature of your business so the seller can determine that your purchase for resale is valid.

  3.  If you are purchasing goods for resale in more than one state or country, enter the name and permit number on the line provided 
 for each jurisdiction.  On lines 3a and 3b, enter the state and your permit or identifi cation number of each state to which these 
 goods are being shipped for resale.  If you will be reselling these goods in more than two states, use another copy of this form for 
 the additional state information.
 • On line 3c, if you are a United States business, enter your U.S. taxpayer identifi cation number.
 • On line 3d, if you are a Mexican business, enter your Federal Taxpayers Registry.

  4.  Describe the goods being purchased.

  5.  Check the box indicating if this certifi cate applies to this single purchase or for a series of purchases.  You may elect to fi le a 
 blanket certifi cate if you will be buying the same material from the same vendor for resale at the same location over a period of 
 time.  Do not check this box unless you expect to make repeated purchases.
 NOTE:  Some states limit the length of period one certifi cate can cover.  Call your local agent or tax authority for information.

CERTIFICATION
By completing and signing this certifi cate, you are attesting to the validity of the document.  Buyers should understand that if they later 
use the property purchased for resale for their own use, it will be subject to local use or related taxes.  Exemption certifi cates accepted by 
United States vendors from Mexican merchants must have a copy of their duly authorized Mexican Registration Form.

ADOR 60-0081f (4/03)                                                                               Arizona Department of Revenue
Previous 06-0081 (10/95)