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             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:                                                                                                                                                                                    is engaged or is registered as a 
 Name of Firm (Buyer):                                                                                                                                                                               Wholesaler 
 Address:                                                                                                                                                                                            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   State                                                                                     State Registration, Seller’s Permit, or ID 
                                                                              Number of Purchaser                                                                                                                    Number of Purchaser 
       AK/ARSSTC1                                                                                                          MO 19
                                                                                                                                                                                                     
             AL2                                                                                                           NE                                                                        

             AZ
             CA
             CO
             CT
             FL
             GA
             HI
             ID
             IL
             IA                                                                                                            SD
             KS
             KY
             ME
             MD
             MI
             MN
             AR5,125,1011817713345,6914 15 1618                                                                            NJTNRISCTXWAOHNVNCWINDVTNMPAOKUT26253227302829222320245,2131                              
        
 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:                                                                                                                                                                                

                                                                                                                                                                                                                                                                1

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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
ofbusinessin theformoftangible personalproperty, which includes property incorporatedas aningredient 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 in good faith.
d) 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 2

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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 inIllinois is subject to theprovisionsof 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.

Theregistrationnumber to be supplied next to Illinois on page 1 of this certificate must be the Illinois registrationor 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
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                        be used by contractors to purchase labor services from other contractors without tax. 
 
 14.    Kentucky: a)     Kentuck 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 
 manufactured by the manufacturer. Please use Maine’s Industrial Users Exemption Certificate (ST-A-117). 
 
 16. Maryland:Thiscertificateis not valid as anexemption certificate. Itsuseislimitedtouseasaresalecertificatesubjecttotheprovisions                                                                                                                                  
     of Md Tax–Gen§11-408(b).Allclaimsfortheresaleexclusion,eventhosemadewiththiscertificate,mustincludetheBuyer’sMaryland                                                                                                                 sales                    
     and use taxregistrationnumber.CertificateswithoutaMarylandsalesandusetaxregistrationnumberwillnotbehonoredbytheState.However,                                                                                                                       
     inlieuof    a saleandusetaxregistrationnumber,sellers                                   may accept resalecertificatesthat bear the                                                exemptionnumber issued to a 
     religious organization. Exemption certifications issued to religious organizations consist of 8 digits, the first two of which 
     are always “29”.        Maryland salesandusetax                         registrationnumbers, 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,   ch assuthose involving fraud on the part 
     of the seller. For more information, see revenue Administrative Bulletin (RAB)                                                                                                  2016 -14. 
 
 18. Minnesota:                    Purchaser’sMinnesot             ta    a     x                     identification          number         should   e             b inserted      o     e    int w             th ro                      labeled
                    “MN     i”   n    the      state        char ot   n       e  pag.  1f                I purchase doer      nos    havt       e  a                                           Minnesot             a    ta
                    x 
                   identificatio                n            number,    the             followin     g     e                  ar acceptable: 
                    
                   Purchaser’                   tas     x                     identification          number          issued   y  a      b        e       stat other      than                       Minnesot             ana     d    the 
                   nam o th state     e   f     e         ; 
                    
                   Purchaser’                   federas            Employel             identificatior                      n            Number; 
                   Th   e          numbe or  Purchaser’f                    valis       d                   state-issued             driver’s             license,   r oa       d                         vali  state-issued ide
                   ntificatio              n            number,       along     h    wite      the  statf          o issue. 
                    
                   Purchase               musr      identift             y                    purchaser’s      typ oe  businesf             usins        g                           Minnesota’                 business             -typ codins        e          g 
                   system          .        Chec  k     e            th correct    box       r    neae    thp  to           f       e  o pag.   f    1 I you         k     e    checx           th bod          labele
                   “Other,           provid”           th appropriate     e                 Minnesotebusines             cod i        a              s       e   n     e        th space             followin      g     e                 th
                   “Other          chec”         k      box.     u    Yo  n     cad  a     fin                t   flis o Minnesot             businesa             code o            s         s   n     eth Mi nesot  n          a 
                   e            xemption                certificate        (For m        ST3). 
                    
                   Purchase               musr      updatt         th certificate     e                data a necessarye        ,   s                  i thi certificat,  if     ts                 e   s   o   e       d  b use                            a
                   s  a           blanket e            xemption                certificate    for               continuing          e                  futur purchases. 
                   Not    thae      Minnesott     allow             thi certificata         s     ts                 e   o   e     ebd  us o      tm claia          e              resal exemption        .                                             only
                             I t   
                   doe     nos     t p       ermit     this                certificat t      e   o   e      b used   o      tm    claiy       anr      othee   f                typ                  o exemption.   o        T                           clai
                             m  an 
                   exemptio             n       other      than           resale,    use    theMinnesot exemptio             a               n                certificate        (For                   m       )      ST3eor th
                   Streamline                d       Sales    Tax               Governing         d              Boar               exemption                 e        certificatm            (For  .   F0003)
 
 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. 
                                                                                                                                                                                                                                                         4

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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 subjectto
the provisions of 61PA 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; 5

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(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.

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.

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Frequently Asked Questions
Uniform Sales and Use Tax Certificate – M lt j r d ctu i u is i 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.

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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

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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.

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