Sales tax by state: How to get a resale certificate
by January 21, 2023
Updated April 2024
So, what is a resale certificate, anyway? Is it the same thing as a sales tax permit?
A resale certificate and sales tax permit are actually two very different documents — although you might need both depending on your type of business. A resale certificate is a document that allows registered retailers to buy items for resale without paying sales tax on those items. Some states issue official resale certificates tailored to your business that can you print and give to your suppliers. Other states offer a template for you to fill out with your resale certificate number.
Either way, you’ll need to present some form of a resale certificate document to a supplier should you want to buy items for resale without paying sales tax on those items. Since each state is different, we’ve put together a state-by-state guide on how to obtain a resale certificate in each state.
If you plan on using a resale certificate in multiple states and want to avoid completing the individual state forms, you can instead fill out a Streamlined Sales Tax (SST) Exemption Certificate or your Multi-state Sales Tax (MTC) Exemption Certificate. (Be warned that registering for either SST or the MTC could mean you will be liable for collecting sales tax in multiple states.)
Need more info about resale certificates? Read our Resale Certificates FAQ.
To obtain a resale certificate in the state of Alabama, you need to complete the Alabama Application for Certificate of Exemption (Form ST-EX-A1).
Alaska does not have a state sales tax, though some local areas in Alaska might levy a sales tax. Alaska localities allow certain businesses to apply for tax exempt status. Check the status of those localities here.
To obtain a resale certificate in Arizona, sellers have the option of completing one of these forms: Arizona Resale Certificate (Form 5000A), the Border States Uniform Sale for Resale Certificate (Form 60-0081 or the Multistate Tax Commission’s Uniform Sales and Use Tax Certificate.
To obtain a resale certificate in Arkansas, sellers can fill out either the Arkansas Exemption Certificate (Form ST 391) or the Streamlined Exemption Certificate Form.
To get a resale certificate in California, you need to complete the California General Resale Certificate (CDTFA-230).
Colorado does not have a resale certificate, and instead a Colorado sales tax permit can be used as a resale certificate. The state accepts out-of-state resale certificates, so buyers are not required to have a Colorado sales tax permit to purchase items for resale in Colorado.
To obtain a resale certificate in Connecticut, you need to complete this form: Connecticut Sales & Use Tax Resale Certificate.
To obtain a resale certificate in the District of Columbia, you must complete the OTR-368 Certificate of Resale District of Columbia Sales and Use Tax form.
To get a certificate in Florida, you must first be registered with the state. Once registered, you will receive your resale certificate annually. Florida does not accept out-of-state resale certificates, all businesses wishing to be exempt from sales tax in Florida must register for a sales tax permit in the state.
To obtain a resale certificate in Georgia, you will need to complete the Georgia Certificate of Exemption (ST-5). However, if you are not required to be registered with the state of Georgia, you should instead complete the Multistate Tax Commission’s Uniform Sales and Use Tax Certificate.
To obtain a resale certificate in Hawaii, you need to complete the Resale Certificate Form (G-17, G-18, or G-19).
To obtain a resale certificate in Idaho, you will need to complete the Idaho Sales Tax Resale or Exemption Certificate (Form ST-101).
To obtain a resale certificate in Illinois, you will need to complete this form: Illinois Certificate of Resale (CRT-61).
To obtain a resale certificate in Indiana, you will need to complete the Indiana General Sales Tax Exemption Certificate (ST-105).
To obtain a resale certificate in Iowa, you will need to complete the Iowa Sales/Use/Excise Tax Exemption Certificate 31-014.
To obtain a resale certificate in Kansas, you will need to complete one of the following: the Kansas Multi-Jurisdiction Exemption Certificate ST-28M, the Kansas Resale Exemption Certificate ST-28A, or the Kansas Streamlined Sales and Use Tax Agreement PR-78SSTA.
To obtain a resale certificate in Kentucky, you will need to complete the Kentucky Resale Certificate 51A105.
To obtain a resale certificate in Louisiana, you must register with the state. Once registered, you can download it from the state’s online portal.
To obtain a resale certificate in Maine, you must be registered with the state and meet the threshold of at least $3,000 of gross sales per year. If you meet the threshold, you will automatically receive a resale certificate. If you do not meet the threshold, you can fill out the Uniform Sales & Use Tax Certificate Form.
To obtain a resale certificate in Maryland, you must be registered with the state of Maryland. Maryland does not have an official resale certificate, instead, you can complete this suggested resale certificate.
To obtain a resale certificate in Massachusetts, you must first be registered with the state. You will then need to complete the Massachusetts Sales Tax Resale Certificate ST-4.
To obtain a resale certificate in Michigan, you will need to complete a Michigan Sales and Use Tax Certificate of Exemption (Form 3372).
To obtain a resale certificate in Minnesota, you will need to complete the Minnesota Certificate of Exemption (Form ST3).
To obtain a resale certificate in Mississippi, you must first be registered with the state. Instead of a resale certificate, you just need to provide the vendor with a Mississippi business permit.
To obtain a resale certificate in Missouri, you will need to complete the Sales and Use Tax Exemption Certificate (Form 149).
To obtain a resale certificate in Nebraska, you will need to complete the Nebraska Resale or Exempt Sale Certificate for Sales Tax Exemption (Form 13).
To obtain a resale certificate in Nevada, you will need to complete the Nevada Resale Certificate.
To obtain a resale certificate in New Jersey, you will need to complete either the New Jersey Resale Certificate (Form ST-3) or the New Jersey Resale Certificate for Non-New Jersey Sellers (Form ST-3NR).
If you are not required to be registered with the state of New Mexico, you may fill out the Multistate Tax Commission’s Uniform Sales and Use Tax Certificate.
If you are registered with the state, you must apply for a nontaxable transaction certificate (NTTC).
To obtain a resale certificate in New York, you will need to complete the New York Resale Certificate (Form ST-120).
To obtain a resale certificate in North Carolina, you need to complete the Streamlined Sales and Use Tax Agreement Certificate of Exemption Form (Form E-595E).
To obtain a resale certificate in North Dakota, you will need to complete this form: North Dakota Certificate of Resale (SFN 21950).
To obtain a resale certificate in Ohio, you will need to complete the Sales and Use Blanket Exemption Certificate (Form STEC B).
To obtain a resale certificate in Oklahoma, you will need to complete a Streamlined Exemption Certificate Form.
To obtain a resale certificate in Pennsylvania, you will need to complete the Pennsylvania Exemption Certificate (Form REV-1220).
To obtain a resale certificate in Rhode Island, you will need to either complete the Rhode Island Resale Certificate or the Streamlined Exemption Certificate Form .
To obtain a resale certificate in South Carolina, you will need to complete the South Carolina Resale Certificate (Form ST-8A).
To obtain a resale certificate in South Dakota, you will need to complete the South Dakota Exemption Certificate (Form 2040).
To obtain a resale certificate in Tennessee, you will need to complete the Tennessee Certificate of Exemption and include a valid TN tax ID number.
To obtain a resale certificate in Texas, you will need to complete the Texas Sales and Use Tax Resale Certificate (Form 01-339).
To obtain a resale certificate in Utah, you will need to complete one of the following: Utah Exemption Certificate (Form TC-721), the Streamlined Sales Tax Agreement Certificate of Exemption, or the Uniform Sales & Use Tax Certificate Form.
To obtain a resale certificate in Vermont, you will need to complete the Vermont Sales Tax Exemption Certificate for Purchases for Resale And By Exempt Organizations (Form S-3).
To obtain a resale certificate in Virginia, you will need to complete the Virginia Sales and Use Tax Certificate of Exemption (Form ST-10).
To obtain a resale certificate in Washington, you will either need to be registered with the state, in which case you will get a Washington reseller permit or if you are not required to be registered with the state, you will need to complete a Streamlined Sales and Use Tax Exemption Certificate.
To obtain a resale certificate in West Virginia, you will need to complete the Streamlined Sales and Use Tax Exemption Certificate.
To obtain a resale certificate in Wisconsin, you will need to complete the Wisconsin Sales and Use Tax Exemption Certificate (Form S-211).
To obtain a resale certificate in Wyoming, you will need to complete the Streamlined Sales Tax Agreement Certificate of Exemption.
For more information on resale certificates, here are some resources for you.
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