MultiTax Commission

An intergovernmental state tax agency whose mission is to promote uniform and consistent tax policy and administration among the states, assist taxpayers in achieving compliance with existing tax laws, and advocate for state and local sovereignty in the development of tax policy.

Uniform Sales & Use Tax Resale Certificate – Multijurisdiction

This multijurisdiction form has been updated as of October 14, 2022

The Commission has developed a Uniform Sales & Use Tax Resale Certificate that 36 States have indicated can be used as a resale certificate. The Certificate itself contains instructions on its use, lists the States that have indicated to the Commission that a properly filled out form satisfies their requirements for a valid resale certificate, and sets forth specific requirements and limitations on its use.

Please visit our Frequently Asked Questions page for more information.

Who should I talk to for more information?

For information regarding whether the certificate will be accepted in the applicable state, you should talk to the revenue department of that state.

State Tax Revenue