How to Get A Resale Certificate to Buy Wholesale

Resale Certificate State-By-State

Table of Contents:

A State-by-State Guide to Obtaining Your Resale Certificate for Wholesale

For small business owners or boutique owners looking to buy products at wholesale prices, a resale certificate is essential. Today’s post will break down everything you need to know about obtaining a resale certificate, a critical document for buying wholesale without paying sales tax. If you’re starting your own retail business or boutique, this guide will walk you through each step, from choosing your business name to getting your resale certificate.

We’ll also cover specific steps for each state and help you navigate the often-confusing requirements. If you’ve been struggling with vendor approvals or unsure about your state’s requirements, this guide will clarify everything you need to start sourcing from wholesale suppliers.

1. What is a Resale Certificate?

A resale certificate is a document that allows business owners to purchase goods for resale without paying sales tax. This document proves to wholesalers that you intend to resell their products, so they won’t charge sales tax at the point of sale. Later, as a retailer, you’ll collect sales tax from your customers and remit it to the state.

• Benefits of a Resale Certificate:
  • Buy products without paying sales tax at the time of purchase.
  • Get approved by wholesalers to buy products at discounted rates.
  • Legally resell products and collect sales tax from customers.

Why Do You Need a Resale Certificate?

A resale certificate, sometimes known as a sales tax permit or seller’s permit, is a document that allows you to buy products wholesale without paying sales tax. Instead, you’ll collect sales tax from customers at the time of sale, which helps you manage cash flow and meet state tax requirements.

While requirements vary, most wholesalers require you to have a resale certificate to establish that you are a legitimate retailer. So, if you’re serious about growing your business, securing this certificate is essential.

2. Steps to Obtain Your Resale Certificate

Before diving into the state-specific steps, here’s a quick overview of what you’ll need to do:

• Step 1: Register Your Business
  Start by registering your business with the state. This can be done as an LLC, S-Corp, or DBA. The business registration process typically involves choosing a name, selecting a business structure, and filing the necessary paperwork with your state’s Secretary of State office.
• Step 2: Obtain an EIN (Employer Identification Number)
  Apply for an EIN through the IRS website at irs.gov. The EIN is your business’s federal tax identification number, similar to a Social Security number for your business. Some states require this number to apply for a resale certificate.
• Step 3: Apply for the Resale Certificate
  Once you have your business registered and EIN, apply for a resale certificate through your state’s Department of Revenue. The requirements and terminology vary by state, so it may be referred to as a Seller’s Permit, Sales Tax Permit, or Sales Tax License.

3. State-by-State Guide to Resale Certificates

Each state has its own specific requirements for resale certificates. Here’s a quick overview for each state, including website links to help you get started.

Alabama

• Document Name: Sales Tax Exemption Certificate
• Website: Alabama Department of Revenue

Steps to Obtain an Alabama Sales Tax License:

1. Register Your Business:
   • Ensure your business is registered with the Alabama Department of Revenue (ADOR). You can register online through the My Alabama Taxes (MAT) portal.
2. Apply for a Sales Tax License:
   • Once registered, apply for a Sales Tax License via the MAT portal. This license authorizes your business to collect sales tax and serves as your resale certificate.
3. Receive Your Sales Tax License:
   • Upon approval, you’ll receive your Sales Tax License, which you can present to suppliers when making tax-exempt purchases for resale.

Important Considerations:

• Usage:
  • Alabama does not issue a separate resale certificate. Instead, your Sales Tax License serves this purpose. When making purchases for resale, provide a copy of your Sales Tax License to the supplier. TaxJar
• Verification:
  • Suppliers can verify the validity of your Sales Tax License through the My Alabama Taxes (MAT) portal.
• Record Keeping:
  • Maintain copies of all transactions made under your Sales Tax License for at least three years. Proper documentation is crucial in case of audits or verification by tax authorities.
• Proper Use:
  • Use your Sales Tax License exclusively for purchasing items intended for resale in the normal course of your business. Misuse can lead to penalties and tax liabilities.

For more detailed information and to access the necessary forms, visit the Alabama Department of Revenue’s official website.

Alaska

Given that Alaska has no state tax, Alaska now provides a letter stating no resale certificate is required for Alaskan business. Click the link below to download the 2024 letter.

• Document Name: Alaska Sales & Use Tax
• Website: tax.alaska.gov
• Letter of Exemption

Arizona

• Document Name: Arizona Resale Certificate (Form 5000A)
• Website: Arizona Department of Revenue

Steps to Obtain an Arizona Resale Certificate:

1. Register for a Transaction Privilege Tax (TPT) License:
   • Before making tax-exempt purchases for resale, your business must obtain a TPT License from the Arizona Department of Revenue (ADOR).
   • Apply online through the ADOR’s website.
   • Ensure you have all necessary business information ready for the application process.
2. Download Form 5000A:
   • Access the Arizona Resale Certificate form directly from the ADOR’s website.
3. Complete the Form:
   • Purchaser Information: Enter your business name, address, and TPT License number.
   • Seller Information: Provide the name and address of the seller (supplier).
   • Description of Property: Specify the general nature of the goods you intend to purchase for resale.
   • Certification: Sign and date the form to certify that the purchases are intended for resale.
4. Provide the Certificate to Your Supplier:
   • Present the completed Form 5000A to your supplier at the time of purchase to make tax-exempt purchases for resale.

Important Considerations:

• Validity:
  • The Resale Certificate does not have a specified expiration date.
  • However, it’s advisable to update the certificate if there are significant changes in your business operations or information.
• Record Keeping:
  • Maintain copies of all resale certificates you issue and receive for at least four years.
  • Proper documentation is crucial in case of audits or verification by tax authorities.
• Proper Use:
  • Use the Resale Certificate only for purchasing items you intend to resell in the normal course of your business.
  • Using it for personal purchases or for items not meant for resale can lead to penalties.

For more detailed information and to access the necessary forms, visit the Arizona Department of Revenue’s official website.

Arkansas

• Document Name: Arkansas Resale Certificate (Form ST 391)
• Website: Arkansas Department of Finance and Administration

Steps to Obtain an Arkansas Exemption Certificate:

1. Register for an Arkansas Sales and Use Tax Permit:
   • Before making tax-exempt purchases for resale, your business must obtain a Sales and Use Tax Permit from the Arkansas Department of Finance and Administration (DFA).
   • Apply online through the Arkansas Taxpayer Access Point (ATAP).
   • Ensure you have all necessary business information ready for the application process.
2. Download Form ST-391:
   • Access the Exemption Certificate form directly from the Arkansas DFA’s website.
3. Complete the Form:
   • Purchaser Information: Enter your business name, address, and Sales/Use Tax Permit number.
   • Seller Information: Provide the name and address of the seller (supplier).
   • Description of Merchandise: Specify the general nature of the goods you intend to purchase for resale.
   • Reason for Exemption: Indicate that the purchase is for resale purposes.
   • Certification: Sign and date the form to certify that the purchases are intended for resale.
4. Provide the Certificate to Your Supplier:
   • Present the completed Form ST-391 to your supplier at the time of purchase to make tax-exempt purchases for resale.

Important Considerations:

• Validity:
  • The Exemption Certificate does not have a specified expiration date.
  • However, it’s advisable to update the certificate if there are significant changes in your business operations or information.
• Record Keeping:
  • Maintain copies of all exemption certificates you issue and receive for at least six years.
  • Proper documentation is crucial in case of audits or verification by tax authorities.
• Proper Use:
  • Use the Exemption Certificate only for purchasing items you intend to resell in the normal course of your business.
  • Using it for personal purchases or for items not meant for resale can lead to penalties.

For more detailed information and to access the necessary forms, visit the Arkansas Department of Finance and Administration’s official website.

California

• Document Name: California Resale Certificate (CDTFA-230)
• Website: California Department of Tax and Fee Administration

Steps to Obtain:

1. Register for a Seller’s Permit:
   • Before making tax-exempt purchases for resale, your business must obtain a Seller’s Permit from the CDTFA.
   • Apply online through the CDTFA Online Services Portal.
   • Ensure you have all necessary business information ready for the application process.
2. Download Form CDTFA-230:
   • Access the Resale Certificate form directly from the CDTFA website.
3. Complete the Form:
   • Purchaser Information: Enter your business name, address, and Seller’s Permit number.
   • Seller Information: Provide the name and address of the seller (supplier).
   • Description of Property: Specify the general nature of the goods you intend to purchase for resale.
   • Certification: Sign and date the form to certify that the purchases are intended for resale.
4. Provide the Certificate to Your Supplier:
   • Present the completed Form CDTFA-230 to your supplier at the time of purchase to make tax-exempt purchases for resale.

Important Considerations:

• Validity:
  • The Resale Certificate does not have a specified expiration date.
  • However, it’s advisable to update the certificate if there are significant changes in your business operations or information.
• Record Keeping:
  • Maintain copies of all resale certificates you issue and receive for at least four years.
  • Proper documentation is crucial in case of audits or verification by tax authorities.
• Proper Use:
  • Use the Resale Certificate only for purchasing items you intend to resell in the normal course of your business.
  • Using it for personal purchases or for items not meant for resale can lead to penalties.

For more detailed information and to access the necessary forms, visit the CDTFA’s official website.

Colorado

• Document Name: Colorado Sales Tax Exemption Certificate (DR 0563)
• Website: Colorado Department of Revenue

Steps to Obtain a Colorado Sales Tax Exemption Certificate:

1. Register for a Colorado Sales Tax License:
   • Before making tax-exempt purchases for resale, your business must obtain a Sales Tax License from the Colorado Department of Revenue (DOR).
   • Apply online through the Colorado Revenue Online portal.
   • Ensure you have all necessary business information ready for the application process.
2. Download Form DR 0563:
   • Access the Sales Tax Exemption Certificate form directly from the Colorado DOR’s website.
3. Complete the Form:
   • Purchaser Information: Enter your business name, address, and Sales Tax License number.
   • Seller Information: Provide the name and address of the seller (supplier).
   • Description of Property: Specify the general nature of the goods you intend to purchase for resale.
   • Certification: Sign and date the form to certify that the purchases are intended for resale.
4. Provide the Certificate to Your Supplier:
   • Present the completed Form DR 0563 to your supplier at the time of purchase to make tax-exempt purchases for resale.

Important Considerations:

• Validity:
  • The Sales Tax Exemption Certificate does not have a specified expiration date.
  • However, it’s advisable to update the certificate if there are significant changes in your business operations or information.
• Record Keeping:
  • Maintain copies of all exemption certificates you issue and receive for at least three years.
  • Proper documentation is crucial in case of audits or verification by tax authorities.
• Proper Use:
  • Use the Exemption Certificate only for purchasing items you intend to resell in the normal course of your business.
  • Using it for personal purchases or for items not meant for resale can lead to penalties.

For more detailed information and to access the necessary forms, visit the Colorado Department of Revenue’s official website.

Connecticut

• Document Name: Connecticut Resale Certificate (CERT-100)
• Website: Connecticut Department of Revenue Services

Steps to Obtain a Connecticut Resale Certificate:

1. Register for a Sales and Use Tax Permit:
   • Before making tax-exempt purchases for resale, your business must obtain a Sales and Use Tax Permit from the Connecticut Department of Revenue Services (DRS).
   • Apply online through the DRS myconneCT.
   • Ensure you have all necessary business information ready for the application process.
2. Download Form CERT-100:
   • Access the Resale Certificate form directly from the Connecticut DRS website.
3. Complete the Form:
   • Purchaser Information: Enter your business name, address, and Sales and Use Tax Permit number.
   • Seller Information: Provide the name and address of the seller (supplier).
   • Description of Property: Specify the general nature of the goods you intend to purchase for resale.
   • Certification: Sign and date the form to certify that the purchases are intended for resale.
4. Provide the Certificate to Your Supplier:
   • Present the completed Form CERT-100 to your supplier at the time of purchase to make tax-exempt purchases for resale.

Important Considerations:

• Validity:
  • The Resale Certificate is valid for three years from the date of issuance. Connecticut Portal
  • Ensure that the information provided is accurate and up-to-date.
• Record Keeping:
  • Maintain copies of all resale certificates you issue and receive for at least six years. Connecticut Portal
  • Proper documentation is crucial in case of audits or verification by tax authorities.
• Proper Use:
  • Use the Resale Certificate only for purchasing items you intend to resell in the normal course of your business.
  • Using it for personal purchases or for items not meant for resale can lead to penalties.

For more detailed information and to access the necessary forms, visit the Connecticut Department of Revenue Services’ official website.

Delaware

To operate a business in Delaware, you must obtain a Delaware business license from the Division of Revenue. This license is mandatory for all individuals and entities conducting business activities within the state.

• Document Name: Division of Revenue Business License
• Website: revenue.delaware.gov

Steps to Obtain a Delaware Business License:

1. Determine Your Business Structure:
   • Decide on the legal structure of your business (e.g., sole proprietorship, partnership, corporation, LLC). This decision affects your registration process and tax obligations.
2. Register Your Business:
   • Sole Proprietorships and Partnerships:
     • Register your business name with the Prothonotary’s Office in each county where you plan to operate.
   • Corporations and LLCs:
     • File incorporation documents with the Delaware Division of Corporations. One Stop Delaware
3. Obtain a Federal Employer Identification Number (FEIN):
   • Apply for an FEIN through the IRS, which is necessary for tax purposes and hiring employees.
4. Apply for a Delaware Business License:
   • Use the Delaware One Stop Business Licensing and Registration Service to apply online. Alternatively, complete and submit the Combined Registration Application (CRA) form. Delaware Division of Revenue

Important Considerations:

• Usage:
  • The business license authorizes you to legally conduct business activities in Delaware. Ensure compliance with all state and local regulations pertinent to your industry.
• Verification:
  • After application approval, you will receive a business license certificate. Display this certificate prominently at your business location as proof of compliance.
• Record Keeping:
  • Maintain accurate records of all business transactions, including sales, expenses, and tax filings. Proper documentation is essential for tax reporting and potential audits.
• Proper Use:
  • Renew your business license annually by December 31st. Delaware offers an optional three-year renewal. Ensure timely renewal to avoid penalties. Delaware Division of Revenue

For more detailed information and to access the necessary forms, visit the Delaware Division of Revenue’s official website: Delaware Division of Revenue.

Florida

• Document Name: Florida Annual Resale Certificate for Sales Tax
• Website: Florida Department of Revenue

Steps to Obtain:

1. Register Your Business:
   • Ensure your business is registered with the Florida Department of Revenue to collect sales tax.
   • You can register online through the Florida Business Tax Application.
2. Receive Your Certificate:
   • Upon successful registration, you’ll be issued a Florida Annual Resale Certificate for Sales Tax.
   • Certificates are typically available each November for the following calendar year.
3. Access and Print Your Certificate:
   • Log in to your account on the Florida Department of Revenue’s website.
   • Navigate to the “Print Annual Resale Certificates” section to download and print your certificate.

Important Considerations:

• Usage Restrictions:
  • The certificate allows you to purchase or rent property or services tax-free when the property or service is intended for resale or re-rental.
  • It cannot be used for items or services that will be used by your business or for personal purposes.
• Validity Period:
  • Certificates are valid for one calendar year, expiring on December 31.
  • As long as you continue to conduct business and are registered to collect sales tax, a new certificate will be issued annually.
• Verification by Sellers:
  • When making tax-exempt purchases, provide a copy of your current certificate to the seller.
  • Sellers can verify the validity of your certificate through the Florida Department of Revenue’s verification system.
• Record Keeping:
  • Maintain copies of all resale certificates you issue and receive for at least three years.
  • Proper documentation is crucial in case of audits or verification by tax authorities.
• Penalties for Misuse:
  • Fraudulent use of the resale certificate can result in criminal and civil penalties.
  • Ensure the certificate is used strictly for qualifying purchases intended for resale.

For detailed information and access to necessary forms, visit the Florida Department of Revenue’s official page on the Annual Resale Certificate for Sales Tax.

Georgia

• Document Name: Georgia Sales Tax Certificate of Exemption (ST-5)
• Website: Georgia Department of Revenue

Steps to Obtain:

1. Register for a Sales Tax Number:
   • Before making tax-exempt purchases for resale, your business must obtain a Sales Tax Number from the Georgia Department of Revenue.
   • Register online through the Georgia Tax Center.
   • Ensure you have all necessary business information ready for the application process.
2. Download Form ST-5:
   • Access the Sales Tax Certificate of Exemption form directly from the Georgia Department of Revenue’s website.
3. Complete the Form:
   • Purchaser Information: Enter your business name, address, and Sales Tax Number.
   • Seller Information: Provide the name and address of the seller (supplier).
   • Description of Property: Specify the general nature of the goods you intend to purchase for resale.
   • Certification: Sign and date the form to certify that the purchases are intended for resale.
4. Provide the Certificate to Your Supplier:
   • Present the completed Form ST-5 to your supplier at the time of purchase to make tax-exempt purchases for resale.

Important Considerations:

• Validity:
  • The Sales Tax Certificate of Exemption does not have a specified expiration date.
  • However, it’s advisable to update the certificate if there are significant changes in your business operations or information.
• Record Keeping:
  • Maintain copies of all resale certificates you issue and receive for at least three years.
  • Proper documentation is crucial in case of audits or verification by tax authorities.
• Proper Use:
  • Use the Sales Tax Certificate of Exemption only for purchasing items you intend to resell in the normal course of your business.
  • Using it for personal purchases or for items not meant for resale can lead to penalties.

For more detailed information and to access the necessary forms, visit the Georgia Department of Revenue’s official website.

Hawaii

• Document Name: Hawaii General Excise Tax License
• Website: Hawaii Department of Taxation

Steps to Obtain a Hawaii Resale Certificate:

1. Register for a General Excise Tax (GET) License:
   • Before making tax-exempt purchases for resale, your business must obtain a GET License from the Hawaii Department of Taxation.
   • Apply online through the Hawaii Tax Online portal.
   • Ensure you have all necessary business information ready for the application process.
2. Download Form G-17:
   • Access the Resale Certificate form directly from the Hawaii Department of Taxation’s website.
3. Complete the Form:
   • Purchaser Information: Enter your business name, address, and GET License number.
   • Seller Information: Provide the name and address of the seller (supplier).
   • Description of Property: Specify the general nature of the goods you intend to purchase for resale.
   • Certification: Sign and date the form to certify that the purchases are intended for resale.
4. Provide the Certificate to Your Supplier:
   • Present the completed Form G-17 to your supplier at the time of purchase to make tax-exempt purchases for resale.

Important Considerations:

• Validity:
  • The Resale Certificate does not have a specified expiration date.
  • However, it’s advisable to update the certificate if there are significant changes in your business operations or information.
• Record Keeping:
  • Maintain copies of all resale certificates you issue and receive for at least three years.
  • Proper documentation is crucial in case of audits or verification by tax authorities.
• Proper Use:
  • Use the Resale Certificate only for purchasing items you intend to resell in the normal course of your business.
  • Using it for personal purchases or for items not meant for resale can lead to penalties.

For more detailed information and to access the necessary forms, visit the Hawaii Department of Taxation’s official website.

Idaho

• Document Name: Idaho Resale or Exemption Certificate (Form ST-101)
• Website: Idaho State Tax Commission

Steps to Obtain an Idaho Resale Certificate:

1. Register for an Idaho Seller’s Permit:
   • Before making tax-exempt purchases for resale, your business must obtain a Seller’s Permit from the Idaho State Tax Commission.
   • Apply online through the Idaho State Tax Commission’s website.
   • Ensure you have all necessary business information ready for the application process.
2. Download Form ST-101:
   • Access the Sales Tax Resale or Exemption Certificate form directly from the Idaho State Tax Commission’s website.
3. Complete the Form:
   • Purchaser Information: Enter your business name, address, and Seller’s Permit number.
   • Seller Information: Provide the name and address of the seller (supplier).
   • Description of Property: Specify the general nature of the goods you intend to purchase for resale.
   • Certification: Sign and date the form to certify that the purchases are intended for resale.
4. Provide the Certificate to Your Supplier:
   • Present the completed Form ST-101 to your supplier at the time of purchase to make tax-exempt purchases for resale.

Important Considerations:

• Validity:
  • The Resale Certificate does not have a specified expiration date.
  • However, it’s advisable to update the certificate if there are significant changes in your business operations or information.
• Record Keeping:
  • Maintain copies of all resale certificates you issue and receive for at least four years.
  • Proper documentation is crucial in case of audits or verification by tax authorities.
• Proper Use:
  • Use the Resale Certificate only for purchasing items you intend to resell in the normal course of your business.
  • Using it for personal purchases or for items not meant for resale can lead to penalties.

For more detailed information and to access the necessary forms, visit the Idaho State Tax Commission’s official website.

Illinois

• Document Name: Illinois Resale Certificate
• Website: Illinois Department of Revenue

Steps to Obtain an Illinois Certificate of Resale:

1. Register for an Illinois Business Tax (IBT) Number:
   • Before making tax-exempt purchases for resale, your business must obtain an IBT number from the Illinois Department of Revenue (IDOR).
   • Apply online through the MyTax Illinois portal.
   • Ensure you have all necessary business information ready for the application process.
2. Download Form CRT-61:
   • Access the Certificate of Resale form directly from the IDOR’s website.
3. Complete the Form:
   • Purchaser Information: Enter your business name, address, and IBT number.
   • Seller Information: Provide the name and address of the seller (supplier).
   • Description of Property: Specify the general nature of the goods you intend to purchase for resale.
   • Certification: Sign and date the form to certify that the purchases are intended for resale.
4. Provide the Certificate to Your Supplier:
   • Present the completed Form CRT-61 to your supplier at the time of purchase to make tax-exempt purchases for resale.

Important Considerations:

• Validity:
  • The Certificate of Resale does not have a specified expiration date.
  • However, it’s advisable to update the certificate if there are significant changes in your business operations or information.
• Record Keeping:
  • Maintain copies of all resale certificates you issue and receive for at least three years.
  • Proper documentation is crucial in case of audits or verification by tax authorities.
• Proper Use:
  • Use the Certificate of Resale only for purchasing items you intend to resell in the normal course of your business.
  • Using it for personal purchases or for items not meant for resale can lead to penalties.

For more detailed information and to access the necessary forms, visit the Illinois Department of Revenue’s official website.

Indiana

• Document Name: Indiana General Sales Tax Exemption Certificate (ST-105)
• Website: Indiana Department of Revenue

Steps to Obtain and Use an Indiana General Sales Tax Exemption Certificate:

1. Obtain an Indiana Registered Retail Merchant Certificate (RRMC):
   • Before making tax-exempt purchases for resale, your business must obtain an RRMC from the Indiana Department of Revenue (DOR).
   • Apply online through the INBiz portal.
   • Ensure you have all necessary business information ready for the application process.
2. Download Form ST-105:
   • Access the General Sales Tax Exemption Certificate (Form ST-105) directly from the Indiana Department of Revenue’s website. Indiana Forms
3. Complete the Form:
   • Purchaser Information: Enter your business name, address, and Indiana Taxpayer Identification Number (TID), which is a 10-digit number followed by a 3-digit location code (LOC).
   • Seller Information: Provide the name and address of the seller (supplier).
   • Purchase Details: Indicate whether the certificate is for a single purchase or a blanket exemption for multiple purchases.
   • Description of Items: Specify the general nature of the goods you intend to purchase for resale.
   • Exemption Reason: Check the box indicating “Sales to a retailer, wholesaler, or manufacturer for resale only.”
   • Certification: Sign and date the form to certify that the purchases are intended for resale.
4. Provide the Certificate to Your Supplier:
   • Present the completed Form ST-105 to your supplier at the time of purchase to make tax-exempt purchases for resale.

Important Considerations:

• Validity:
  • The General Sales Tax Exemption Certificate does not have a specified expiration date.
  • However, it’s advisable to update the certificate if there are significant changes in your business operations or information.
• Record Keeping:
  • Maintain copies of all exemption certificates you issue and receive as part of your records.
  • Proper documentation is crucial in case of audits or verification by tax authorities. Indiana Forms
• Proper Use:
  • Use the exemption certificate only for purchasing items you intend to resell in the normal course of your business.
  • Using it for personal purchases or for items not meant for resale can lead to penalties.
• Out-of-State Purchasers:
  • If you’re an out-of-state business purchasing goods for resale in Indiana, you may use Form ST-105.
  • Ensure you provide your out-of-state registration number and comply with Indiana’s requirements.

For more detailed information and to access the necessary forms, visit the Indiana Department of Revenue’s official website.

Iowa

• Document Name: Iowa Sales Tax Exemption Certificate
• Website: Iowa Department of Revenue

Steps to Obtain and Use an Iowa Sales/Use/Excise Tax Exemption Certificate:

1. Obtain an Iowa Sales Tax Permit:
   • Before making tax-exempt purchases for resale, your business must obtain a Sales Tax Permit from the Iowa Department of Revenue.
   • Apply online through the Iowa Department of Revenue’s website.
   • Ensure you have all necessary business information ready for the application process.
2. Download Form 31-014:
   • Access the Iowa Sales/Use/Excise Tax Exemption Certificate (Form 31-014) directly from the Iowa Department of Revenue’s website. Iowa Department of Revenue
3. Complete the Form:
   • Purchaser Information: Enter your business name, address, and Sales Tax Permit number.
   • Seller Information: Provide the name and address of the seller (supplier).
   • Type of Business: Indicate the nature of your business activities.
   • Reason for Exemption: Check the box indicating “Resale” as the reason for exemption.
   • Description of Goods: Specify the general nature of the goods you intend to purchase for resale.
   • Certification: Sign and date the form to certify that the purchases are intended for resale.
4. Provide the Certificate to Your Supplier:
   • Present the completed Form 31-014 to your supplier at the time of purchase to make tax-exempt purchases for resale.

Important Considerations:

• Validity:
  • The Exemption Certificate is valid for up to three years.
  • It’s advisable to update the certificate if there are significant changes in your business operations or information. Iowa Department of Revenue
• Record Keeping:
  • Maintain copies of all exemption certificates you issue and receive as part of your records.
  • Proper documentation is crucial in case of audits or verification by tax authorities. Iowa Department of Revenue
• Proper Use:
  • Use the exemption certificate only for purchasing items you intend to resell in the normal course of your business.
  • Using it for personal purchases or for items not meant for resale can lead to penalties.

For more detailed information and to access the necessary forms, visit the Iowa Department of Revenue’s official website.

Kansas

• Document Name: Kansas Resale Exemption Certificate (ST-28A)
• Website: Kansas Department of Revenue

Steps to Obtain and Use a Kansas Resale Exemption Certificate:

1. Obtain a Kansas Sales Tax Registration Number:
   • Before making tax-exempt purchases for resale, your business must obtain a Sales Tax Registration Number from the Kansas Department of Revenue.
   • Apply online through the Kansas Department of Revenue’s Customer Service Center. Kansas Department of Revenue
   • Ensure you have all necessary business information ready for the application process.
2. Download Form ST-28A:
   • Access the Resale Exemption Certificate (Form ST-28A) directly from the Kansas Department of Revenue’s website. Kansas Department of Revenue
3. Complete the Form:
   • Purchaser Information: Enter your business name, address, and Sales Tax Registration Number.
   • Seller Information: Provide the name and address of the seller (supplier).
   • Description of Property: Specify the general nature of the goods you intend to purchase for resale.
   • Certification: Sign and date the form to certify that the purchases are intended for resale.
4. Provide the Certificate to Your Supplier:
   • Present the completed Form ST-28A to your supplier at the time of purchase to make tax-exempt purchases for resale.

Important Considerations:

• Validity:
  • The Resale Exemption Certificate does not have a specified expiration date.
  • However, it’s advisable to update the certificate if there are significant changes in your business operations or information.
• Record Keeping:
  • Maintain copies of all resale certificates you issue and receive as part of your records.
  • Proper documentation is crucial in case of audits or verification by tax authorities. Kansas Commerce
• Proper Use:
  • Use the resale certificate only for purchasing items you intend to resell in the normal course of your business.
  • Using it for personal purchases or for items not meant for resale can lead to penalties.

For more detailed information and to access the necessary forms, visit the Kansas Department of Revenue’s official website.

Kentucky

• Document Name: Kentucky Resale Certificate (Form 51A105)
• Website: Kentucky Department of Revenue

Steps to Obtain and Use a Kentucky Resale Certificate:

1. Obtain a Kentucky Sales and Use Tax Permit:
   • Before making tax-exempt purchases for resale, your business must obtain a Sales and Use Tax Permit from the Kentucky Department of Revenue.
   • Apply online through the Kentucky Business One Stop Portal. OneStop
   • Ensure you have all necessary business information ready for the application process.
2. Download Form 51A105:
   • Access the Resale Certificate (Form 51A105) directly from the Kentucky Department of Revenue’s website. Kentucky Department of Revenue
3. Complete the Form:
   • Purchaser Information: Enter your business name, address, and Sales and Use Tax Permit number.
   • Seller Information: Provide the name and address of the seller (supplier).
   • Description of Property: Specify the general nature of the goods you intend to purchase for resale.
   • Certification: Sign and date the form to certify that the purchases are intended for resale.
4. Provide the Certificate to Your Supplier:
   • Present the completed Form 51A105 to your supplier at the time of purchase to make tax-exempt purchases for resale.

Important Considerations:

• Validity:
  • The Resale Certificate does not have a specified expiration date.
  • However, it’s advisable to update the certificate if there are significant changes in your business operations or information.
• Record Keeping:
  • Maintain copies of all resale certificates you issue and receive as part of your records.
  • Proper documentation is crucial in case of audits or verification by tax authorities. Sales Tax Handbook
• Proper Use:
  • Use the resale certificate only for purchasing items you intend to resell in the normal course of your business.
  • Using it for personal purchases or for items not meant for resale can lead to penalties.

For more detailed information and to access the necessary forms, visit the Kentucky Department of Revenue’s official website.

Louisiana

• Document Name: Louisiana Resale Certificate
• Website: Louisiana Department of Revenue

Steps to Obtain a Louisiana Resale Certificate:

1. Register for a Louisiana Sales Tax Account:
   • Before making tax-exempt purchases for resale, your business must obtain a Sales Tax Account Number from the Louisiana Department of Revenue (LDR).
   • Apply online through the Louisiana Taxpayer Access Point (LaTAP).
   • Ensure you have all necessary business information ready for the application process.
2. Apply for the Resale Certificate:
   • Once registered, log in to your LaTAP account.
   • Navigate to the sales tax account section and select the option to apply for a Resale Certificate.
   • Provide the required information, including your Sales Tax Account Number, business addresses, and North American Industry Classification System (NAICS) code. Louisiana Department of Revenue
3. Receive and Print the Certificate:
   • Upon approval, you can download and print your Resale Certificate directly from your LaTAP account. This certificate should be presented to suppliers when making tax-exempt purchases for resale.

Important Considerations:

• Validity:
  • The Resale Certificate is valid for up to two years. It will automatically renew 60 days prior to the expiration date if your business remains compliant with all tax filing and payment requirements. Louisiana Department of Revenue
• Record Keeping:
  • Maintain copies of all resale certificates you issue and receive for at least three years. Proper documentation is crucial in case of audits or verification by tax authorities.
• Proper Use:
  • Use the Resale Certificate only for purchasing items you intend to resell in the normal course of your business. Using it for personal purchases or for items not meant for resale can lead to penalties.

For more detailed information and to access the necessary forms, visit the Louisiana Department of Revenue’s official website.

Maine

• Document Name: Maine Resale Certificate
• Website: Maine Revenue Services

Steps to Obtain a Maine Resale Certificate:

1. Register for a Maine Sales Tax Account:
   • Before making tax-exempt purchases for resale, your business must obtain a Sales Tax Account Number from Maine Revenue Services (MRS).
   • Apply online through the Maine Revenue Services website.
   • Ensure you have all necessary business information ready for the application process.
2. Meet the Gross Sales Requirement:
   • To qualify for a Resale Certificate, your business must have an active account and report gross sales of $3,000 or more per year. Maine.gov
3. Receive the Resale Certificate:
   • MRS reviews all active sales tax accounts that do not have an active resale certificate each year. Resale certificates are automatically issued to retailers that qualify. Maine.gov

Important Considerations:

• Validity:
  • The Resale Certificate is valid for up to five calendar years. A Resale Certificate issued before October 1st is valid for the remainder of that calendar year and the following three calendar years. A Resale Certificate issued after October 1st is valid for the remainder of that calendar year and the following four calendar years. Maine.gov
• Record Keeping:
  • Maintain copies of all resale certificates you issue and receive for at least six years. Proper documentation is crucial in case of audits or verification by tax authorities. Maine.gov
• Proper Use:
  • Use the Resale Certificate only for purchasing items you intend to resell in the normal course of your business. Using it for personal purchases or for items not meant for resale can lead to penalties.

For more detailed information and to access the necessary forms, visit the Maine Revenue Services’ official website.

Maryland

• Document Name: Maryland Sales and Use Tax Exemption Certificate
• Website: Maryland Comptroller

Steps to Obtain a Maryland Resale Certificate:

1. Register for a Maryland Sales and Use Tax License:
   • Before making tax-exempt purchases for resale, your business must obtain a Sales and Use Tax License from the Maryland Comptroller’s Office.
   • Apply online through the Maryland Business Express portal.
   • Ensure you have all necessary business information ready for the application process.
2. Create a Resale Certificate:
   • Maryland does not provide a specific resale certificate form. Instead, you can create your own certificate or use the Suggested Blanket Resale Certificate provided by the Comptroller’s Office. Maryland Taxes
3. Complete the Certificate:
   • Purchaser Information: Enter your business name, address, and Maryland Sales and Use Tax License number.
   • Seller Information: Provide the name and address of the seller (supplier).
   • Description of Property: Specify the general nature of the goods you intend to purchase for resale.
   • Certification: Sign and date the certificate to affirm that the purchases are intended for resale.
4. Provide the Certificate to Your Supplier:
   • Present the completed Resale Certificate to your supplier at the time of purchase to make tax-exempt purchases for resale.

Important Considerations:

• Validity:
  • The Resale Certificate does not have a specified expiration date.
  • However, it’s advisable to update the certificate if there are significant changes in your business operations or information.
• Record Keeping:
  • Maintain copies of all resale certificates you issue and receive for at least four years.
  • Proper documentation is crucial in case of audits or verification by tax authorities.
• Proper Use:
  • Use the Resale Certificate only for purchasing items you intend to resell in the normal course of your business.
  • Using it for personal purchases or for items not meant for resale can lead to penalties.

For more detailed information and to access the necessary forms, visit the Maryland Comptroller’s official website.

Massachusetts

• Document Name: Massachusetts Resale Certificate (Form ST-4)
• Website: Massachusetts Department of Revenue

Steps to Obtain and Use a Massachusetts Sales Tax Resale Certificate:

1. Obtain a Massachusetts Sales Tax Registration:
   • Before making tax-exempt purchases for resale, your business must register for a Sales Tax Registration with the Massachusetts Department of Revenue (DOR).
   • Apply online through the MassTaxConnect portal.
   • Ensure you have all necessary business information ready for the application process.
2. Download Form ST-4:
   • Access the Sales Tax Resale Certificate (Form ST-4) directly from the Massachusetts DOR’s website. Massachusetts.gov
3. Complete the Form:
   • Purchaser Information: Enter your business name, address, and Sales Tax Registration number.
   • Vendor Information: Provide the name and address of the vendor (supplier).
   • Type of Business: Indicate the nature of your business activities.
   • Description of Property: Specify the general nature of the goods you intend to purchase for resale.
   • Certification: Sign and date the form to certify that the purchases are intended for resale.
4. Provide the Certificate to Your Vendor:
   • Present the completed Form ST-4 to your vendor at the time of purchase to make tax-exempt purchases for resale.

Important Considerations:

• Validity:
  • The Resale Certificate does not have a specified expiration date.
  • However, it’s advisable to update the certificate if there are significant changes in your business operations or information.
• Record Keeping:
  • Maintain copies of all resale certificates you issue and receive as part of your records.
  • Proper documentation is crucial in case of audits or verification by tax authorities. Massachusetts.gov
• Proper Use:
  • Use the resale certificate only for purchasing items you intend to resell in the normal course of your business.
  • Using it for personal purchases or for items not meant for resale can lead to penalties.

For more detailed information and to access the necessary forms, visit the Massachusetts Department of Revenue’s official website.

Michigan

• Document Name: Michigan Sales and Use Tax Certificate of Exemption (Form 3372)
• Website: Michigan Department of Treasury

Steps to Obtain a Michigan Sales and Use Tax Certificate of Exemption:

1. Register for a Michigan Sales Tax License:
   • Before making tax-exempt purchases for resale, your business must obtain a Sales Tax License from the Michigan Department of Treasury.
   • Apply online through the Michigan Treasury Online (MTO) portal.
   • Ensure you have all necessary business information ready for the application process.
2. Download Form 3372:
   • Access the Sales and Use Tax Certificate of Exemption form directly from the Michigan Department of Treasury’s website.
3. Complete the Form:
   • Purchaser Information: Enter your business name, address, and Sales Tax License number.
   • Seller Information: Provide the name and address of the seller (supplier).
   • Description of Property: Specify the general nature of the goods you intend to purchase for resale.
   • Certification: Sign and date the form to certify that the purchases are intended for resale.
4. Provide the Certificate to Your Supplier:
   • Present the completed Form 3372 to your supplier at the time of purchase to make tax-exempt purchases for resale.

Important Considerations:

• Validity:
  • The Sales and Use Tax Certificate of Exemption does not have a specified expiration date.
  • However, it’s advisable to update the certificate if there are significant changes in your business operations or information.
• Record Keeping:
  • Maintain copies of all exemption certificates you issue and receive for at least four years.
  • Proper documentation is crucial in case of audits or verification by tax authorities.
• Proper Use:
  • Use the exemption certificate only for purchasing items you intend to resell in the normal course of your business.
  • Using it for personal purchases or for items not meant for resale can lead to penalties.

For more detailed information and to access the necessary forms, visit the Michigan Department of Treasury’s official website.

Minnesota

• Document Name: Minnesota Certificate of Exemption (Form ST3)
• Website: Minnesota Department of Revenue

Steps to Obtain and Use a Minnesota Certificate of Exemption:

1. Obtain a Minnesota Tax ID Number:
   • Before making tax-exempt purchases for resale, your business must obtain a Minnesota Tax ID Number from the Minnesota Department of Revenue.
   • Apply online through the Minnesota e-Services portal.
   • Ensure you have all necessary business information ready for the application process.
2. Download Form ST3:
   • Access the Certificate of Exemption (Form ST3) directly from the Minnesota Department of Revenue’s website. Minnesota Department of Revenue
3. Complete the Form:
   • Purchaser Information: Enter your business name, address, and Minnesota Tax ID Number.
   • Seller Information: Provide the name and address of the seller (supplier).
   • Type of Business: Indicate the nature of your business activities.
   • Reason for Exemption: Check the box indicating “Resale” as the reason for exemption.
   • Description of Goods: Specify the general nature of the goods you intend to purchase for resale.
   • Certification: Sign and date the form to certify that the purchases are intended for resale.
4. Provide the Certificate to Your Supplier:
   • Present the completed Form ST3 to your supplier at the time of purchase to make tax-exempt purchases for resale.

Important Considerations:

• Validity:
  • The Certificate of Exemption does not have a specified expiration date.
  • However, it’s advisable to update the certificate if there are significant changes in your business operations or information.
• Record Keeping:
  • Maintain copies of all exemption certificates you issue and receive as part of your records.
  • Proper documentation is crucial in case of audits or verification by tax authorities. Minnesota Department of Revenue
• Proper Use:
  • Use the exemption certificate only for purchasing items you intend to resell in the normal course of your business.
  • Using it for personal purchases or for items not meant for resale can lead to penalties.

For more detailed information and to access the necessary forms, visit the Minnesota Department of Revenue’s official website.

Mississippi

• Document Name: Mississippi Resale Certificate
• Website: Mississippi Department of Revenue

Steps to Obtain and Use a Mississippi Sales Tax Permit Number:

1. Obtain a Mississippi Sales Tax Permit:
   • Before making tax-exempt purchases for resale, your business must obtain a Sales Tax Permit from the Mississippi Department of Revenue (DOR).
   • Apply online through the Taxpayer Access Point (TAP). Department of Revenue
   • Ensure you have all necessary business information ready for the application process.
2. Provide Your Sales Tax Permit Number to Suppliers:
   • When purchasing goods for resale, present your Sales Tax Permit Number to your supplier.
   • This number serves as evidence that the purchase is intended for resale and is therefore exempt from sales tax.

Important Considerations:

• Record Keeping:
  • Maintain records of all tax-exempt purchases, including invoices and documentation of your Sales Tax Permit Number provided to suppliers.
  • Proper documentation is crucial in case of audits or verification by tax authorities. Department of Revenue
• Proper Use:
  • Use your Sales Tax Permit Number only for purchasing items you intend to resell in the normal course of your business.
  • Using it for personal purchases or for items not meant for resale can lead to penalties.
• Supplier Verification:
  • Suppliers are responsible for verifying the validity of your Sales Tax Permit Number.
  • They can do this through the Mississippi DOR’s Permit Lookup. Department of Revenue

For more detailed information, visit the Mississippi Department of Revenue’s official website.

Missouri

• Document Name: Missouri Sales/Use Tax Exemption Certificate (Form 149)
• Website: Missouri Department of Revenue

Steps to Obtain and Use a Missouri Sales and Use Tax Exemption Certificate:

1. Obtain a Missouri Sales Tax License:
   • Before making tax-exempt purchases for resale, your business must obtain a Sales Tax License from the Missouri Department of Revenue.
   • Apply online through the Missouri Department of Revenue’s website. Department of Revenue
   • Ensure you have all necessary business information ready for the application process.
2. Download Form 149:
   • Access the Sales and Use Tax Exemption Certificate (Form 149) directly from the Missouri Department of Revenue’s website. Department of Revenue
3. Complete the Form:
   • Purchaser Information: Enter your business name, address, and Missouri Tax ID Number.
   • Seller Information: Provide the name and address of the seller (supplier).
   • Type of Exemption: Check the box indicating “Purchases of Tangible Personal Property for resale.”
   • Description of Property: Specify the general nature of the goods you intend to purchase for resale.
   • Certification: Sign and date the form to certify that the purchases are intended for resale.
4. Provide the Certificate to Your Supplier:
   • Present the completed Form 149 to your supplier at the time of purchase to make tax-exempt purchases for resale.

Important Considerations:

• Validity:
  • The Exemption Certificate does not have a specified expiration date.
  • However, it’s advisable to update the certificate if there are significant changes in your business operations or information.
• Record Keeping:
  • Maintain copies of all exemption certificates you issue and receive for at least three years.
  • Proper documentation is crucial in case of audits or verification by tax authorities. Department of Revenue
• Proper Use:
  • Use the exemption certificate only for purchasing items you intend to resell in the normal course of your business.
  • Using it for personal purchases or for items not meant for resale can lead to penalties.

For more detailed information and to access the necessary forms, visit the Missouri Department of Revenue’s official website.

Montana

To facilitate tax-exempt purchases from out-of-state vendors, Montana businesses can utilize the Montana Business Registry Resale Certificate. This certificate serves as evidence that the purchaser is registered to do business in Montana and intends to resell the purchased items in the ordinary course of business. Montana Department of Revenue

• Document Name: Montana Business Registry Resale Certificate
• Website: mtrevenue.gov

Steps to Obtain and Use the Montana Business Registry Resale Certificate:

1. Register Your Business in Montana:
   • Ensure your business is registered with the Montana Secretary of State. You can verify your business registration and obtain your Montana Business Registration Number through the Montana Secretary of State’s Business Services. State of South Montana
2. Download the Resale Certificate Form:
   • Access the Montana Business Registry Resale Certificate form from the Montana Department of Revenue’s website:
     • Montana Business Registry Resale Certificate (PDF) Montana Department of Revenue
3. Complete the Form:
   • Purchaser Information:
     • Enter your business name, Montana Business Registration Number, address, and phone number.
     • Indicate whether your business’s only physical location is in Montana.
     • Describe the type of tangible personal property your business sells.
   • Personal Property Information:
     • Provide a description of the property you intend to purchase for resale.
   • Certification:
     • Sign and date the form, certifying that the items purchased will be resold in the regular course of your business operations.
4. Provide the Completed Certificate to the Vendor:
   • When making a purchase from an out-of-state vendor, present the completed Montana Business Registry Resale Certificate to the vendor. This may allow the transaction to be exempt from the vendor’s state’s sales, use, or transaction tax.

Important Considerations:

• Vendor Acceptance: While this certificate can be used as a substitute resale certificate, out-of-state vendors are not obligated to accept it. Some states, such as Washington, may require their own state-specific forms or additional information. Montana Department of Revenue
• Record Keeping: Maintain a copy of the completed certificate for your records. Ensure that the items purchased under this certificate are indeed for resale, as using them otherwise may result in tax liabilities.

By following these steps, Montana businesses can effectively utilize the Montana Business Registry Resale Certificate to facilitate tax-exempt purchases from out-of-state vendors.

Nebraska

• Document Name: Nebraska Resale or Exempt Sale Certificate (Form 13)
• Website: Nebraska Department of Revenue

Steps to Obtain and Use a Nebraska Resale or Exempt Sale Certificate:

1. Obtain a Nebraska Sales Tax Permit:
   • Before making tax-exempt purchases for resale, your business must obtain a Sales Tax Permit from the Nebraska Department of Revenue.
   • Apply online through the Nebraska Department of Revenue’s website.
   • Ensure you have all necessary business information ready for the application process.
2. Download Form 13:
   • Access the Nebraska Resale or Exempt Sale Certificate (Form 13) directly from the Nebraska Department of Revenue’s website. Nebraska Department of Revenue
3. Complete the Form:
   • Purchaser Information: Enter your business name, address, and Sales Tax Permit number.
   • Seller Information: Provide the name and address of the seller (supplier).
   • Type of Certificate: Indicate whether the certificate is for a single purchase or a blanket certificate covering future purchases.
   • Description of Property or Service Purchased: Specify the general nature of the goods or services you intend to purchase for resale.
   • Certification: Sign and date the form to certify that the purchases are intended for resale.
4. Provide the Certificate to Your Supplier:
   • Present the completed Form 13 to your supplier at the time of purchase to make tax-exempt purchases for resale.

Important Considerations:

• Validity:
  • A blanket certificate remains in effect until revoked in writing.
  • It’s advisable to update the certificate if there are significant changes in your business operations or information.
• Record Keeping:
  • Sellers must retain a copy of the certificate to substantiate the exemption in the event of an audit.
  • Proper documentation is crucial for compliance with tax regulations.
• Proper Use:
  • Use the certificate only for purchasing items you intend to resell in the normal course of your business.
  • Misuse of the certificate can lead to penalties, including a fine of $100 or ten times the tax, whichever is greater, for each instance of misuse. Nebraska Department of Revenue

For more detailed information and to access the necessary forms, visit the Nebraska Department of Revenue’s official website.

Nevada

• Document Name: Nevada Resale Certificate
• Website: Nevada Department of Taxation

Steps to Obtain a Nevada Resale Certificate:

1. Obtain a Seller’s Permit: Before applying for a Resale Certificate, your business must have a valid Nevada Seller’s Permit. This permit authorizes your business to collect sales tax from customers. You can apply for the Seller’s Permit through the Nevada Department of Taxation’s online portal or by submitting the Nevada Business Registration Form. Wolters Kluwer
2. Download the Resale Certificate Form: Once you have your Seller’s Permit, download the Nevada Resale Certificate form from the Nevada Department of Taxation’s website. The form is available here: Nevada Department of Taxation
3. Complete the Form: Fill out the form with the following information:
   • Your business’s Seller’s Permit number.
   • A description of your business activities.
   • The name and address of the seller (supplier).
   • A description of the property to be purchased for resale.
   • Your signature and the date.
4. Provide the Certificate to Your Supplier: Present the completed Resale Certificate to your supplier when making purchases for resale. This allows you to buy goods without paying sales tax at the point of purchase.

Important Considerations:

• Validity: Nevada Resale Certificates are valid for five years. After this period, you must renew the certificate to continue making tax-exempt purchases. Startup 101
• Record Keeping: Maintain copies of all Resale Certificates you issue and receive. Proper documentation is crucial in case of audits or verification by tax authorities.
• Proper Use: Use the Resale Certificate only for purchasing items you intend to resell in the normal course of your business. Using it for personal purchases or for items not meant for resale can lead to penalties.

For more detailed information and to access the necessary forms, visit the Nevada Department of Taxation’s official website:

Nevada Department of Taxation

New Hampshire

• Website: revenue.nh.gov
  • Note: New Hampshire does not issue a resale certificate but provides a letter explaining the state has no sales tax.

New Jersey

• Document Name: New Jersey Resale Certificate (Form ST-3)
• Website: New Jersey Division of Taxation

Steps to Obtain a New Jersey Resale Certificate:

1. Register Your Business:
   • Ensure your business is registered with the New Jersey Division of Revenue and Enterprise Services.
   • You can register online through the New Jersey Business Registration portal.
2. Obtain a New Jersey Tax Identification Number:
   • Upon registration, you’ll receive a New Jersey Tax ID number, which is necessary to complete the Resale Certificate.
3. Download Form ST-3:
   • Access the Resale Certificate form directly from the New Jersey Division of Taxation’s website.
4. Complete the Form:
   • Purchaser Information: Enter your business name, address, and New Jersey Tax ID number.
   • Seller Information: Provide the name and address of the seller (supplier).
   • Description of Goods: Specify the general nature of the goods you intend to purchase for resale.
   • Certification: Sign and date the form to certify that the purchases are intended for resale.
5. Provide the Certificate to Your Supplier:
   • Present the completed Form ST-3 to your supplier at the time of purchase to make tax-exempt purchases for resale.

Important Considerations:

• Validity:
  • The Resale Certificate does not have a specified expiration date.
  • However, it’s advisable to update the certificate if there are significant changes in your business operations or information.
• Record Keeping:
  • Maintain copies of all resale certificates you issue and receive for at least four years.
  • Proper documentation is crucial in case of audits or verification by tax authorities.
• Proper Use:
  • Use the Resale Certificate only for purchasing items you intend to resell in the normal course of your business.
  • Using it for personal purchases or for items not meant for resale can lead to penalties.

For more detailed information and to access the necessary forms, visit the New Jersey Division of Taxation’s official website.

New Mexico

• Document Name: New Mexico Nontaxable Transaction Certificate (NTTC)
• Website: New Mexico Taxation and Revenue

Steps to Obtain and Use a New Mexico NTTC:

1. Register for a New Mexico Business Tax Identification Number (NMBTIN):
   • Before making tax-exempt purchases for resale, your business must obtain an NMBTIN from the New Mexico Taxation and Revenue Department (TRD).
   • Apply online through the Taxpayer Access Point (TAP).
   • Ensure you have all necessary business information ready for the application process.
2. Obtain the NTTC:
   • Once registered, you can request and manage NTTCs through the TAP portal.
   • Log in to your TAP account and navigate to the NTTC section to request the appropriate certificate. NM Taxation & Revenue
3. Execute the NTTC:
   • Provide the executed NTTC to your supplier at the time of purchase to make tax-exempt purchases for resale.
   • The NTTC serves as evidence that the transaction is exempt from gross receipts tax.

Important Considerations:

• Validity:
  • NTTCs do not have a specified expiration date.
  • However, it’s advisable to update the certificate if there are significant changes in your business operations or information.
• Record Keeping:
  • Maintain copies of all NTTCs you issue and receive for at least three years.
  • Proper documentation is crucial in case of audits or verification by tax authorities. NM Taxation & Revenue
• Proper Use:
  • Use the NTTC only for purchasing items you intend to resell in the normal course of your business.
  • Using it for personal purchases or for items not meant for resale can lead to penalties.

For more detailed information and to access the necessary forms, visit the New Mexico Taxation and Revenue Department’s official website.

New York

• Document Name: New York Resale Certificate (Form ST-120)
• Website: New York State Department of Taxation and Finance

Steps to Obtain:

1. Register for a Certificate of Authority:
   • Before making tax-exempt purchases for resale, your business must obtain a Certificate of Authority to collect sales tax in New York State.
   • Apply online through the New York Business Express portal.
   • Processing time is typically 5-7 business days.
2. Download Form ST-120:
   • Access the Resale Certificate form directly from the New York State Department of Taxation and Finance.
3. Complete the Form:
   • Purchaser Information: Enter your business name, address, and Certificate of Authority number.
   • Seller Information: Provide the name and address of the seller (supplier).
   • Description of Goods/Services: Specify the general nature of the goods or services you intend to purchase for resale.
   • Type of Business: Indicate the nature of your business (e.g., retailer, wholesaler).
   • Certification: Sign and date the form to certify that the purchases are intended for resale.
4. Provide the Certificate to Your Supplier:
   • Present the completed Form ST-120 to your supplier at the time of purchase to make tax-exempt purchases for resale.

Important Considerations:

• Validity:
  • The Resale Certificate does not have an expiration date.
  • However, it’s advisable to update the certificate if there are significant changes in your business operations or information.
• Record Keeping:
  • Maintain copies of all resale certificates you issue and receive for at least three years.
  • Proper documentation is crucial in case of audits or verification by tax authorities.
• Proper Use:
  • Use the Resale Certificate only for purchasing items you intend to resell in the normal course of your business.
  • Using it for personal purchases or for items not meant for resale can lead to penalties.

For more detailed information and to access the necessary forms, visit the New York State Department of Taxation and Finance’s official website.

North Carolina

• Document Name: North Carolina Certificate of Exemption (Form E-595E)
• Website: North Carolina Department of Revenue

Steps to Obtain and Use a North Carolina Certificate of Exemption:

1. Obtain a North Carolina Sales and Use Tax Account ID:
   • Before making tax-exempt purchases for resale, your business must obtain a Sales and Use Tax Account ID from the North Carolina Department of Revenue (NCDOR).
   • Apply online through the NCDOR’s Online Business Registration portal.
   • Ensure you have all necessary business information ready for the application process.
2. Download Form E-595E:
   • Access the Streamlined Sales and Use Tax Agreement Certificate of Exemption form directly from the NCDOR’s website. North Carolina Department of Revenue
3. Complete the Form:
   • Purchaser Information: Enter your business name, address, and Sales and Use Tax Account ID number.
   • Seller Information: Provide the name and address of the seller (supplier).
   • Type of Business: Indicate the nature of your business activities.
   • Reason for Exemption: Check the box indicating “Resale” as the reason for exemption.
   • Description of Goods: Specify the general nature of the goods you intend to purchase for resale.
   • Certification: Sign and date the form to certify that the purchases are intended for resale.
4. Provide the Certificate to Your Supplier:
   • Present the completed Form E-595E to your supplier at the time of purchase to make tax-exempt purchases for resale.

Important Considerations:

• Validity:
  • The Certificate of Exemption does not have a specified expiration date.
  • However, it’s advisable to update the certificate if there are significant changes in your business operations or information.
• Record Keeping:
  • Maintain copies of all exemption certificates you issue and receive for at least three years.
  • Proper documentation is crucial in case of audits or verification by tax authorities. North Carolina Department of Revenue
• Proper Use:
  • Use the exemption certificate only for purchasing items you intend to resell in the normal course of your business.
  • Using it for personal purchases or for items not meant for resale can lead to penalties.

For more detailed information and to access the necessary forms, visit the North Carolina Department of Revenue’s official website.

North Dakota

• Document Name: North Dakota Sales and Use Tax Certificate of Resale
• Website: North Dakota Office of State Tax Commissioner

Steps to Obtain and Use a North Dakota Certificate of Resale:

1. Obtain a North Dakota Sales and Use Tax Permit:
   • Before making tax-exempt purchases for resale, your business must obtain a Sales and Use Tax Permit from the North Dakota Office of State Tax Commissioner.
   • Apply online through the North Dakota Taxpayer Access Point (TAP).
   • Ensure you have all necessary business information ready for the application process.
2. Download the Certificate of Resale Form:
   • Access the Certificate of Resale form directly from the North Dakota Office of State Tax Commissioner’s website. North Dakota Department of Revenue
3. Complete the Form:
   • Purchaser Information: Enter your business name, address, and Sales and Use Tax Permit number.
   • Seller Information: Provide the name and address of the seller (supplier).
   • Description of Property: Specify the general nature of the goods you intend to purchase for resale.
   • Certification: Sign and date the form to certify that the purchases are intended for resale.
4. Provide the Certificate to Your Supplier:
   • Present the completed Certificate of Resale to your supplier at the time of purchase to make tax-exempt purchases for resale.

Important Considerations:

• Validity:
  • The Certificate of Resale does not have a specified expiration date.
  • However, it’s advisable to update the certificate if there are significant changes in your business operations or information.
• Record Keeping:
  • Maintain copies of all resale certificates you issue and receive for at least three years.
  • Proper documentation is crucial in case of audits or verification by tax authorities.
• Proper Use:
  • Use the resale certificate only for purchasing items you intend to resell in the normal course of your business.
  • Using it for personal purchases or for items not meant for resale can lead to penalties.

For more detailed information and to access the necessary forms, visit the North Dakota Office of State Tax Commissioner’s official website.

Ohio

• Document Name: Ohio Sales and Use Tax Blanket Exemption Certificate
• Website: Ohio Department of Taxation

Steps to Obtain and Use an Ohio Sales and Use Tax Blanket Exemption Certificate:

1. Obtain an Ohio Vendor’s License:
   • Before making tax-exempt purchases for resale, your business must obtain a Vendor’s License from the Ohio Department of Taxation.
   • Apply online through the Ohio Business Gateway.
   • Ensure you have all necessary business information ready for the application process.
2. Download Form STEC B:
   • Access the Sales and Use Tax Blanket Exemption Certificate form directly from the Ohio Department of Taxation’s website. Ohio Department of Natural Resources
3. Complete the Form:
   • Purchaser Information: Enter your business name, address, and Vendor’s License number.
   • Vendor Information: Provide the name and address of the vendor (supplier).
   • Reason for Exemption: State a valid reason for claiming exemption, such as “resale.”
   • Certification: Sign and date the form to certify that the purchases are intended for resale.
4. Provide the Certificate to Your Vendor:
   • Present the completed Form STEC B to your vendor at the time of purchase to make tax-exempt purchases for resale.

Important Considerations:

• Validity:
  • The Blanket Exemption Certificate remains in effect until revoked in writing.
  • It’s advisable to update the certificate if there are significant changes in your business operations or information.
• Record Keeping:
  • Vendors must maintain a copy of the exemption certificate to substantiate the exemption in the event of an audit.
  • Proper documentation is crucial for compliance with tax regulations.
• Proper Use:
  • Use the exemption certificate only for purchasing items you intend to resell in the normal course of your business.
  • Misuse of the certificate can lead to penalties, including liability for unpaid taxes.

For more detailed information and to access the necessary forms, visit the Ohio Department of Taxation’s official website

Oklahoma

• Document Name: Oklahoma Resale Certificate
• Website: Oklahoma Tax Commission

Steps to Obtain and Use an Oklahoma Sales Tax Exemption Certificate:

1. Obtain an Oklahoma Sales Tax Permit:
   • Before making tax-exempt purchases for resale, your business must obtain a Sales Tax Permit from the Oklahoma Tax Commission.
   • Apply online through the Oklahoma Taxpayer Access Point (OkTAP).
   • Ensure you have all necessary business information ready for the application process.
2. Download the Exemption Certificate Form:
   • Access the Streamlined Sales and Use Tax Agreement Certificate of Exemption form directly from the Oklahoma Tax Commission’s website. Oklahoma.gov
3. Complete the Form:
   • Purchaser Information: Enter your business name, address, and Sales Tax Permit number.
   • Seller Information: Provide the name and address of the seller (supplier).
   • Type of Business: Indicate the nature of your business activities.
   • Reason for Exemption: Check the box indicating “Resale” as the reason for exemption.
   • Description of Goods: Specify the general nature of the goods you intend to purchase for resale.
   • Certification: Sign and date the form to certify that the purchases are intended for resale.
4. Provide the Certificate to Your Supplier:
   • Present the completed Exemption Certificate to your supplier at the time of purchase to make tax-exempt purchases for resale.

Important Considerations:

• Validity:
  • The Exemption Certificate does not have a specified expiration date.
  • However, it’s advisable to update the certificate if there are significant changes in your business operations or information.
• Record Keeping:
  • Maintain copies of all exemption certificates you issue and receive for at least three years.
  • Proper documentation is crucial in case of audits or verification by tax authorities. Sales Tax Handbook
• Proper Use:
  • Use the exemption certificate only for purchasing items you intend to resell in the normal course of your business.
  • Using it for personal purchases or for items not meant for resale can lead to penalties.

For more detailed information and to access the necessary forms, visit the Oklahoma Tax Commission’s official website.

Oregon

• Document Name:
• Website: oregon.gov/dor

Steps to Obtain and Use the Oregon Business Registry Resale Certificate:

1. Register Your Business in Oregon:
   • Ensure your business is registered with the Oregon Secretary of State.
   • You can register online through the Oregon Business Registry.
2. Download the Resale Certificate Form:
   • Access the Oregon Business Registry Resale Certificate form directly from the Oregon Department of Revenue’s website. Oregon.gov
3. Complete the Form:
   • Purchaser Information: Enter your business name, address, and Oregon Business Registry number.
   • Description of Property: Specify the general nature of the goods you intend to purchase for resale.
   • Certification: Sign and date the form to certify that the purchases are intended for resale.
4. Provide the Certificate to Your Supplier:
   • Present the completed Resale Certificate to your supplier at the time of purchase to make tax-exempt purchases for resale.

Important Considerations:

• Validity:
  • The Resale Certificate does not have a specified expiration date.
  • However, it’s advisable to update the certificate if there are significant changes in your business operations or information.
• Record Keeping:
  • Maintain copies of all resale certificates you issue and receive for at least five years.
  • Proper documentation is crucial in case of audits or verification by tax authorities.
• Proper Use:
  • Use the resale certificate only for purchasing items you intend to resell in the normal course of your business.
  • Using it for personal purchases or for items not meant for resale can lead to penalties.

For more detailed information and to access the necessary forms, visit the Oregon Department of Revenue’s official website.

Pennsylvania

• Document Name: Pennsylvania Exemption Certificate (REV-1220)
• Website: Pennsylvania Department of Revenue

Steps to Obtain and Use a Pennsylvania Exemption Certificate:

1. Obtain a Pennsylvania Sales Tax License:
   • Before making tax-exempt purchases for resale, your business must obtain a Sales Tax License from the Pennsylvania Department of Revenue.
   • Apply online through the Pennsylvania Online Business Tax Registration.
   • Ensure you have all necessary business information ready for the application process.
2. Download Form REV-1220:
   • Access the Exemption Certificate form directly from the Pennsylvania Department of Revenue’s website. Pennsylvania Government
3. Complete the Form:
   • Purchaser Information: Enter your business name, address, and Sales Tax License number.
   • Seller Information: Provide the name and address of the seller (supplier).
   • Description of Property: Specify the general nature of the goods you intend to purchase for resale.
   • Certification: Sign and date the form to certify that the purchases are intended for resale.
4. Provide the Certificate to Your Supplier:
   • Present the completed Form REV-1220 to your supplier at the time of purchase to make tax-exempt purchases for resale.

Important Considerations:

• Validity:
  • The Exemption Certificate does not have a specified expiration date.
  • However, it’s advisable to update the certificate if there are significant changes in your business operations or information.
• Record Keeping:
  • Maintain copies of all exemption certificates you issue and receive for at least four years.
  • Proper documentation is crucial in case of audits or verification by tax authorities. Avalara
• Proper Use:
  • Use the exemption certificate only for purchasing items you intend to resell in the normal course of your business.
  • Using it for personal purchases or for items not meant for resale can lead to penalties.

For more detailed information and to access the necessary forms, visit the Pennsylvania Department of Revenue’s official website.

Puerto Rico

• Document Name: Puerto Rico Certificate for Exempt Purchases (Form AS 2916.1)
• Website: Puerto Rico Department of the Treasury (Departamento de Hacienda)

Steps to Obtain:

1. Register Your Business:
   • Ensure your business is registered with the Puerto Rico Department of the Treasury.
   • You can register online through the Sistema Unificado de Rentas Internas (SURI).
2. Obtain a Merchant’s Registration Certificate:
   • After registration, you’ll receive a Merchant’s Registration Certificate, which is necessary to apply for the Resale Certificate.
3. Apply for the Resale Certificate:
   • Complete Form AS 2916.1, the Certificate for Exempt Purchases.
   • Submit the form to the Department of the Treasury.
4. Provide the Certificate to Your Supplier:
   • Present the completed Form AS 2916.1 to your supplier at the time of purchase to make tax-exempt purchases for resale.

Important Considerations:

• Validity:
  • The Resale Certificate is valid as long as your Merchant’s Registration Certificate is active.
  • Ensure that the information provided is accurate and up-to-date.
• Record Keeping:
  • Maintain copies of all resale certificates you issue and receive for at least six years.
  • Proper documentation is crucial in case of audits or verification by tax authorities.
• Proper Use:
  • Use the Resale Certificate only for purchasing items intended for resale in the normal course of your business.
  • Misuse of the certificate can lead to penalties and tax liabilities.
• Verification by Sellers:
  • Sellers can verify the validity of your certificate through the SURI portal.

For more detailed information and to access the necessary forms, visit the Puerto Rico Department of the Treasury’s official website.

Rhode Island

• Document Name: Rhode Island Resale Certificate
• Website: Rhode Island Division of Taxation

Steps to Obtain and Use a Rhode Island Resale Certificate:

1. Obtain a Rhode Island Sales Tax Permit:
   • Before making tax-exempt purchases for resale, your business must obtain a Sales Tax Permit from the Rhode Island Division of Taxation.
   • Apply online through the Rhode Island Division of Taxation’s website.
   • Ensure you have all necessary business information ready for the application process.
2. Download the Resale Certificate Form:
   • Access the Resale Certificate form directly from the Rhode Island Division of Taxation’s website. Rhode Island Division of Taxation
3. Complete the Form:
   • Purchaser Information: Enter your business name, address, and Sales Tax Permit number.
   • Seller Information: Provide the name and address of the seller (supplier).
   • Description of Property: Specify the general nature of the goods you intend to purchase for resale.
   • Certification: Sign and date the form to certify that the purchases are intended for resale.
4. Provide the Certificate to Your Supplier:
   • Present the completed Resale Certificate to your supplier at the time of purchase to make tax-exempt purchases for resale.

Important Considerations:

• Validity:
  • The Resale Certificate does not have a specified expiration date.
  • However, it’s advisable to update the certificate if there are significant changes in your business operations or information.
• Record Keeping:
  • Maintain copies of all resale certificates you issue and receive for at least three years.
  • Proper documentation is crucial in case of audits or verification by tax authorities.
• Proper Use:
  • Use the resale certificate only for purchasing items you intend to resell in the normal course of your business.
  • Using it for personal purchases or for items not meant for resale can lead to penalties.

For more detailed information and to access the necessary forms, visit the Rhode Island Division of Taxation’s official website.

South Carolina

• Document Name: South Carolina Resale Certificate (Form ST-8A)
• Website: South Carolina Department of Revenue

Steps to Obtain and Use a South Carolina Resale Certificate:

1. Obtain a South Carolina Retail License:
   • Before making tax-exempt purchases for resale, your business must obtain a Retail License from the South Carolina Department of Revenue (SCDOR).
   • Apply online through the SCDOR’s MyDORWAY portal or by submitting the Business Tax Application.
   • A non-refundable fee of $50 is required for each retail location. Department of Revenue
2. Download Form ST-8A:
   • Access the Resale Certificate form directly from the SCDOR’s website. Department of Revenue
3. Complete the Form:
   • Purchaser Information: Enter your business name, address, and South Carolina Retail License number.
   • Seller Information: Provide the name and address of the seller (supplier).
   • Type of Business: Describe the nature of your business and the items you sell, lease, or rent to others.
   • Certification: Sign and date the form to certify that the purchases are intended for resale.
4. Provide the Certificate to Your Supplier:
   • Present the completed Form ST-8A to your supplier at the time of purchase to make tax-exempt purchases for resale.

Important Considerations:

• Validity:
  • The Resale Certificate remains in effect unless revoked or canceled in writing.
  • It’s advisable to update the certificate if there are significant changes in your business operations or information.
• Record Keeping:
  • Sellers must maintain a copy of the Resale Certificate to substantiate the exemption in the event of an audit.
  • Proper documentation is crucial for compliance with tax regulations.
• Proper Use:
  • Use the Resale Certificate only for purchasing items you intend to resell in the normal course of your business.
  • Misuse of the certificate can lead to penalties, including a 5% penalty of the tax due for each month of non-compliance, up to a maximum of 50%. Department of Revenue

For more detailed information and to access the necessary forms, visit the South Carolina Department of Revenue’s official website.

South Dakota

• Document Name: South Dakota Sales Tax Exemption Certificate
• Website: South Dakota Department of Revenue

Steps to Obtain a South Dakota Exemption Certificate:

1. Register for a South Dakota Sales Tax License:
   • Before making tax-exempt purchases for resale, your business must obtain a Sales Tax License from the South Dakota Department of Revenue.
   • Apply online through the South Dakota Department of Revenue’s website.
   • Ensure you have all necessary business information ready for the application process.
2. Download the Exemption Certificate Form:
   • Access the Exemption Certificate form directly from the South Dakota Department of Revenue’s website. South Dakota Department of Revenue
3. Complete the Form:
   • Purchaser Information: Enter your business name, address, and Sales Tax License number.
   • Seller Information: Provide the name and address of the seller (supplier).
   • Description of Property: Specify the general nature of the goods you intend to purchase for resale.
   • Certification: Sign and date the form to certify that the purchases are intended for resale.
4. Provide the Certificate to Your Supplier:
   • Present the completed Exemption Certificate to your supplier at the time of purchase to make tax-exempt purchases for resale.

Important Considerations:

• Validity:
  • The Exemption Certificate does not have a specified expiration date.
  • However, it’s advisable to update the certificate if there are significant changes in your business operations or information.
• Record Keeping:
  • Maintain copies of all exemption certificates you issue and receive for at least three years.
  • Proper documentation is crucial in case of audits or verification by tax authorities.
• Proper Use:
  • Use the exemption certificate only for purchasing items you intend to resell in the normal course of your business.
  • Using it for personal purchases or for items not meant for resale can lead to penalties.

For more detailed information and to access the necessary forms, visit the South Dakota Department of Revenue’s official website.

Tennessee

• Document Name: Tennessee Resale Certificate
• Website: Tennessee Department of Revenue

Steps to Obtain a Tennessee Certificate of Resale:

1. Register for a Tennessee Sales and Use Tax Account:
   • Before making tax-exempt purchases for resale, your business must obtain a Sales and Use Tax Account Number from the Tennessee Department of Revenue.
   • Apply online through the Tennessee Taxpayer Access Point (TNTAP).
   • Ensure you have all necessary business information ready for the application process.
2. Access Your Certificate of Resale:
   • Once registered, log in to your TNTAP account.
   • Navigate to the “More…” tab and select “Print Certificate.”
   • Choose the Certificate of Resale and print it for your records. Tennessee Department of Revenue
3. Provide the Certificate to Your Supplier:
   • Present the completed Certificate of Resale to your supplier at the time of purchase to make tax-exempt purchases for resale.

Important Considerations:

• Validity:
  • The Certificate of Resale does not have a specified expiration date.
  • However, it’s advisable to update the certificate if there are significant changes in your business operations or information.
• Record Keeping:
  • Maintain copies of all resale certificates you issue and receive for at least three years, plus the current year.
  • Proper documentation is crucial in case of audits or verification by tax authorities. Tennessee Government
• Proper Use:
  • Use the resale certificate only for purchasing items you intend to resell in the normal course of your business.
  • Using it for personal purchases or for items not meant for resale can lead to penalties. Tennessee Department of Revenue

For more detailed information and to access the necessary forms, visit the Tennessee Department of Revenue’s official website.

Texas

• Document Name: Texas Sales and Use Tax Resale Certificate
• Website: Texas Comptroller of Public Accounts

Steps to Obtain a Texas Sales And Use Tax Certificate:

1. Register for a Sales Tax Permit:
   • Before making tax-exempt purchases for resale, your business must obtain a Sales Tax Permit from the Texas Comptroller of Public Accounts.
   • Apply online through the Texas Comptroller’s eSystems.
   • Ensure you have all necessary business information ready for the application process.
2. Download Form 01-339:
   • Access the Sales and Use Tax Resale Certificate form directly from the Texas Comptroller’s website.
3. Complete the Form:
   • Purchaser Information: Enter your business name, address, and Sales Tax Permit number.
   • Seller Information: Provide the name and address of the seller (supplier).
   • Description of Property: Specify the general nature of the goods you intend to purchase for resale.
   • Certification: Sign and date the form to certify that the purchases are intended for resale.
4. Provide the Certificate to Your Supplier:
   • Present the completed Form 01-339 to your supplier at the time of purchase to make tax-exempt purchases for resale.

Important Considerations:

• Validity:
  • The Resale Certificate does not have a specified expiration date.
  • However, it’s advisable to update the certificate if there are significant changes in your business operations or information.
• Record Keeping:
  • Maintain copies of all resale certificates you issue and receive for at least four years.
  • Proper documentation is crucial in case of audits or verification by tax authorities.
• Proper Use:
  • Use the Resale Certificate only for purchasing items you intend to resell in the normal course of your business.
  • Using it for personal purchases or for items not meant for resale can lead to penalties.

For more detailed information and to access the necessary forms, visit the Texas Comptroller of Public Accounts’ official website.

U.S. Virgin Islands

• Document Name: Resale Certificate USVI
• Website: Virgin Islands Bureau of Internal Revenue

Steps to Obtain a Resale Certificate in the USVI:

1. Register Your Business:
   • Ensure your business is registered with the Virgin Islands Department of Licensing and Consumer Affairs (DLCA). This registration is a prerequisite for tax-related activities.
2. Apply for a Gross Receipts Tax License:
   • Submit an application to the BIR to obtain a Gross Receipts Tax License. This license is essential for businesses operating in the USVI. Application forms can be found on the BIR’s official website.
3. Complete the Resale Certificate Application:
   • After obtaining your Gross Receipts Tax License, apply for the Resale Certificate through the BIR. The application form is available on the BIR’s forms page.
4. Submit the Application:
   • Submit the completed application to the BIR, either in person or via mail, along with any required documentation.
5. Receive Your Resale Certificate:
   • Upon approval, the BIR will issue your Resale Certificate, authorizing you to make tax-exempt purchases for resale purposes.

Important Considerations:

• Record Keeping:
  • Maintain accurate records of all purchases made under the Resale Certificate. Proper documentation is crucial in case of audits or verification by tax authorities.
• Proper Use:
  • Use the Resale Certificate exclusively for purchasing items intended for resale in the normal course of your business. Misuse can lead to penalties and tax liabilities.
• Renewal:
  • Stay informed about the expiration and renewal requirements of your Resale Certificate to ensure continuous compliance.

For detailed information and access to necessary forms, visit the Virgin Islands Bureau of Internal Revenue’s official website.

Utah

• Document Name: Utah Exemption Certificate (Form TC-721)
• Website: Utah State Tax Commission

Steps to Obtain a Utah Sales Tax Exemption Certificate:

1. Register for a Utah Sales Tax License:
   • Before making tax-exempt purchases for resale, your business must obtain a Sales Tax License from the Utah State Tax Commission.
   • Apply online through the Taxpayer Access Point (TAP).
   • Ensure you have all necessary business information ready for the application process.
2. Download Form TC-721:
   • Access the Sales Tax Exemption Certificate form directly from the Utah State Tax Commission’s website. Utah State Tax Commission
3. Complete the Form:
   • Purchaser Information: Enter your business name, address, and Sales Tax License number.
   • Seller Information: Provide the name and address of the seller (supplier).
   • Description of Property: Specify the general nature of the goods you intend to purchase for resale.
   • Certification: Sign and date the form to certify that the purchases are intended for resale.
4. Provide the Certificate to Your Supplier:
   • Present the completed Form TC-721 to your supplier at the time of purchase to make tax-exempt purchases for resale.

Important Considerations:

• Validity:
  • The Sales Tax Exemption Certificate does not have a specified expiration date.
  • However, it’s advisable to update the certificate if there are significant changes in your business operations or information.
• Record Keeping:
  • Maintain copies of all exemption certificates you issue and receive for at least three years.
  • Proper documentation is crucial in case of audits or verification by tax authorities.
• Proper Use:
  • Use the exemption certificate only for purchasing items you intend to resell in the normal course of your business.
  • Using it for personal purchases or for items not meant for resale can lead to penalties.

For more detailed information and to access the necessary forms, visit the Utah State Tax Commission’s official website.

Vermont

• Document Name: Vermont Resale Certificate (Form S-3)
• Website: Vermont Department of Taxes

Steps to Obtain a Vermont Sales Tax Exemption Certificate:

1. Register for a Vermont Sales Tax Account:
   • Before making tax-exempt purchases for resale, your business must obtain a Sales Tax Account Number from the Vermont Department of Taxes.
   • Apply online through the Vermont Department of Taxes website.
   • Ensure you have all necessary business information ready for the application process.
2. Download Form S-3:
   • Access the Sales Tax Exemption Certificate form directly from the Vermont Department of Taxes website. Vermont Tax Department
3. Complete the Form:
   • Purchaser Information: Enter your business name, address, and Sales Tax Account Number.
   • Seller Information: Provide the name and address of the seller (supplier).
   • Description of Property: Specify the general nature of the goods you intend to purchase for resale.
   • Certification: Sign and date the form to certify that the purchases are intended for resale.
4. Provide the Certificate to Your Supplier:
   • Present the completed Form S-3 to your supplier at the time of purchase to make tax-exempt purchases for resale.

Important Considerations:

• Validity:
  • The Sales Tax Exemption Certificate does not have a specified expiration date.
  • However, it’s advisable to update the certificate if there are significant changes in your business operations or information.
• Record Keeping:
  • Maintain copies of all exemption certificates you issue and receive for at least three years.
  • Proper documentation is crucial in case of audits or verification by tax authorities. Vermont Tax Department
• Proper Use:
  • Use the exemption certificate only for purchasing items you intend to resell in the normal course of your business.
  • Using it for personal purchases or for items not meant for resale can lead to penalties.

For more detailed information and to access the necessary forms, visit the Vermont Department of Taxes’ official website.

Virginia

• Document Name: Virginia Resale Exemption Certificate (Form ST-10)
• Website: Virginia Department of Taxation

Steps to Obtain a Virginia Sales and Use Tax Certificate of Exemption:

1. Register for a Virginia Sales Tax Account:
   • Before making tax-exempt purchases for resale, your business must obtain a Sales Tax Account Number from the Virginia Department of Taxation.
   • Apply online through the Virginia Tax website.
   • Ensure you have all necessary business information ready for the application process.
2. Download Form ST-10:
   • Access the Sales and Use Tax Certificate of Exemption form directly from the Virginia Tax website. Virginia Department of Taxation
3. Complete the Form:
   • Purchaser Information: Enter your business name, address, and Sales Tax Account Number.
   • Seller Information: Provide the name and address of the seller (supplier).
   • Description of Property: Specify the general nature of the goods you intend to purchase for resale.
   • Certification: Sign and date the form to certify that the purchases are intended for resale.
4. Provide the Certificate to Your Supplier:
   • Present the completed Form ST-10 to your supplier at the time of purchase to make tax-exempt purchases for resale.

Important Considerations:

• Validity:
  • The Sales and Use Tax Certificate of Exemption does not have a specified expiration date.
  • However, it’s advisable to update the certificate if there are significant changes in your business operations or information.
• Record Keeping:
  • Maintain copies of all exemption certificates you issue and receive for at least three years.
  • Proper documentation is crucial in case of audits or verification by tax authorities.
• Proper Use:
  • Use the exemption certificate only for purchasing items you intend to resell in the normal course of your business.
  • Using it for personal purchases or for items not meant for resale can lead to penalties.

For more detailed information and to access the necessary forms, visit the Virginia Department of Taxation’s official website.

Washington

• Document Name: Washington Reseller Permit
• Website: Washington State Department of Revenue

Steps to Obtain a Washington Reseller Permit:

1. Register for a Washington State Business License:
   • Before applying for a Reseller Permit, your business must be registered with the Washington State Department of Revenue (DOR).
   • Apply online through the DOR’s Business Licensing Service.
   • Ensure you have all necessary business information ready for the application process.
2. Apply for the Reseller Permit:
   • Once your business is registered, you can apply for a Reseller Permit.
   • Log in to your My DOR account and navigate to the “Manage Business” section.
   • Select “Apply for a Reseller Permit” and follow the prompts to complete the application.
3. Receive and Print the Permit:
   • Upon approval, you can print your Reseller Permit directly from your My DOR account.
   • Present this permit to suppliers when making tax-exempt purchases for resale.

Important Considerations:

• Validity:
  • Reseller Permits are generally valid for four years.
  • However, permits are valid for only two years if any of the following apply:
    • You are a contractor.
    • Your business has been open for less than 12 months.
    • You have not reported gross income in the last 12 months for your business.
    • Your business was on active non-reporting status at the time the application was received.
    • You failed to file tax returns any time during the last 12 months for your business.
  • If your business’s permit will not be automatically renewed, you will receive a notice to apply for a new reseller permit approximately 90 days before your permit expires. Washington Department of Revenue
• Record Keeping:
  • Maintain copies of all reseller permits you issue and receive for at least five years.
  • Proper documentation is crucial in case of audits or verification by tax authorities.
• Proper Use:
  • Use the Reseller Permit only for purchasing items you intend to resell in the normal course of your business.
  • Misuse of a permit may result in penalties for the buyer, and the permit may be revoked.
  • Anyone found using a permit inappropriately will owe the tax due and a 50% penalty—even if there was no fraud intended. Washington Department of Revenue

For more detailed information and to access the necessary forms, visit the Washington State Department of Revenue’s official website.

Washington DC

• Document Name: District of Columbia Certificate of Resale (Form OTR-368)
• Website: Office of Tax and Revenue (OTR)

Steps to Obtain:

1. Register for a DC Sales and Use Tax Account:
   • Before making tax-exempt purchases for resale, your business must register for a DC Sales and Use Tax Account.
   • Complete the FR-500 Combined Business Tax Registration Application.
   • Submit the application online via MyTax.DC.gov or mail it to the Office of Tax and Revenue.
2. Access Form OTR-368:
   • Download the Certificate of Resale form from the OTR website.
3. Complete the Form:
   • Purchaser Information: Enter your business name, trade name (if any), address, and DC Sales and Use Tax Account ID Number.
   • Seller Information: Provide the name and address of the seller (supplier).
   • Certification: Sign and date the form, certifying that the purchases are intended for resale.
4. Provide the Certificate to Your Supplier:
   • Present the completed Form OTR-368 to your supplier at the time of purchase to make tax-exempt purchases for resale.

Important Considerations:

• Validity:
  • The Certificate of Resale remains valid until revoked in writing.
  • Ensure that the information provided is accurate and up-to-date.
• Record Keeping:
  • Sellers must retain all Certificates of Resale on file to substantiate exemptions in case of an audit.
  • Purchasers should keep copies of all certificates issued.
• Proper Use:
  • Use the Certificate of Resale only for purchasing items intended for resale in the normal course of your business.
  • Misuse of the certificate can lead to penalties and tax liabilities.

For more detailed information and to access the necessary forms, visit the Office of Tax and Revenue’s official website.

West Virginia

• Document Name: West Virginia Consumers Sales and Service Tax Certificate of Exemption
• Website: West Virginia State Tax Department

Steps to Obtain a West Virginia Certificate of Exemption:

1. Register for a West Virginia Sales and Use Tax Permit:
   • Before making tax-exempt purchases for resale, your business must obtain a Sales and Use Tax Permit from the West Virginia State Tax Department.
   • Apply online through the West Virginia State Tax Department’s website.
   • Ensure you have all necessary business information ready for the application process.
2. Download the Certificate of Exemption Form:
   • Access the Streamlined Sales and Use Tax Agreement – Certificate of Exemption (Form F0003) directly from the West Virginia State Tax Department’s website. West Virginia Department of Revenue
3. Complete the Form:
   • Purchaser Information: Enter your business name, address, and Sales and Use Tax Permit number.
   • Seller Information: Provide the name and address of the seller (supplier).
   • Description of Property: Specify the general nature of the goods you intend to purchase for resale.
   • Certification: Sign and date the form to certify that the purchases are intended for resale.
4. Provide the Certificate to Your Supplier:
   • Present the completed Certificate of Exemption to your supplier at the time of purchase to make tax-exempt purchases for resale.

Important Considerations:

• Validity:
  • The Certificate of Exemption does not have a specified expiration date.
  • However, it’s advisable to update the certificate if there are significant changes in your business operations or information.
• Record Keeping:
  • Maintain copies of all exemption certificates you issue and receive for at least three years.
  • Proper documentation is crucial in case of audits or verification by tax authorities.
• Proper Use:
  • Use the exemption certificate only for purchasing items you intend to resell in the normal course of your business.
  • Using it for personal purchases or for items not meant for resale can lead to penalties.

For more detailed information and to access the necessary forms, visit the West Virginia State Tax Department’s official website.

Wisconsin

• Document Name: Wisconsin Sales and Use Tax Exemption Certificate (Form S-211)
• Website: Wisconsin Department of Revenue

Steps to Obtain a Wisconsin Sales and Use Tax Exemption Certificate:

1. Register for a Wisconsin Seller’s Permit:
   • Before making tax-exempt purchases for resale, your business must obtain a Seller’s Permit from the Wisconsin Department of Revenue (DOR).
   • Apply online through the Wisconsin DOR’s website.
   • Ensure you have all necessary business information ready for the application process.
2. Download Form S-211:
   • Access the Sales and Use Tax Exemption Certificate form directly from the Wisconsin DOR’s website. Wisconsin Department of Revenue
3. Complete the Form:
   • Purchaser Information: Enter your business name, address, and Seller’s Permit number.
   • Seller Information: Provide the name and address of the seller (supplier).
   • Description of Property: Specify the general nature of the goods you intend to purchase for resale.
   • Certification: Sign and date the form to certify that the purchases are intended for resale.
4. Provide the Certificate to Your Supplier:
   • Present the completed Form S-211 to your supplier at the time of purchase to make tax-exempt purchases for resale.

Important Considerations:

• Validity:
  • The Sales and Use Tax Exemption Certificate does not have a specified expiration date.
  • However, it’s advisable to update the certificate if there are significant changes in your business operations or information.
• Record Keeping:
  • Maintain copies of all exemption certificates you issue and receive for at least four years.
  • Proper documentation is crucial in case of audits or verification by tax authorities.
• Proper Use:
  • Use the exemption certificate only for purchasing items you intend to resell in the normal course of your business.
  • Using it for personal purchases or for items not meant for resale can lead to penalties.

For more detailed information and to access the necessary forms, visit the Wisconsin Department of Revenue’s official website.

Wyoming

• Document Name: Wyoming Sales Tax Exemption Certificate
• Website: Wyoming Department of Revenue

Steps to Obtain a Wyoming Exemption Certificate:

1. Register for a Wyoming Sales and Use Tax License:
   • Before making tax-exempt purchases for resale, your business must obtain a Sales and Use Tax License from the Wyoming Department of Revenue.
   • Apply online through the Wyoming Internet Filing System for Business.
   • Ensure you have all necessary business information ready for the application process.
2. Download the Exemption Certificate Form:
   • Access the Exemption Certificate form directly from the Wyoming Department of Revenue’s website. Big Iron
3. Complete the Form:
   • Purchaser Information: Enter your business name, address, and Sales and Use Tax License number.
   • Seller Information: Provide the name and address of the seller (supplier).
   • Description of Property: Specify the general nature of the goods you intend to purchase for resale.
   • Certification: Sign and date the form to certify that the purchases are intended for resale.
4. Provide the Certificate to Your Supplier:
   • Present the completed Exemption Certificate to your supplier at the time of purchase to make tax-exempt purchases for resale.

Important Considerations:

• Validity:
  • The Exemption Certificate does not have a specified expiration date.
  • However, it’s advisable to update the certificate if there are significant changes in your business operations or information.
• Record Keeping:
  • Maintain copies of all exemption certificates you issue and receive for at least six years.
  • Proper documentation is crucial in case of audits or verification by tax authorities.
• Proper Use:
  • Use the Exemption Certificate only for purchasing items you intend to resell in the normal course of your business.
  • Using it for personal purchases or for items not meant for resale can lead to penalties.

For more detailed information and to access the necessary forms, visit the Wyoming Department of Revenue’s official website.

4. Additional Tips for Setting Up Your Resale Certificate

The video covers essential tips for boutique owners and small business entrepreneurs:

• Review State Requirements: Each state has different requirements and may use different terminology, so check your state’s Department of Revenue website.
• Be Aware of Deadlines: Some states require annual renewals and tax filings. Missing deadlines could result in penalties.
• Professional Communication with Wholesalers: When working with wholesalers, professionalism is key. Be ready to provide your resale certificate and any additional documentation they may require.

Wholesale Vendors That Require a Resale Certificate

In addition to the instructions for getting a resale certificate, Iconic Fashion Figure discusses the importance of having this document to work with certain wholesalers:

1. FashionGo.net – Wholesale platform for fashion products across women’s, men’s, and kids’ categories.
2. Bloom Wholesale – Known for women’s fashion, including plus-size options.
3. LA Showroom – Offers a range of trendy clothing and accessories for boutiques.
4. Judson & Company – Offers jewelry, accessories, and handbags.

Conclusion

Getting a resale certificate is an essential step in running a successful retail or boutique business, allowing you to access wholesale pricing and buy inventory tax-free. By following these steps and understanding the requirements for your state, you can set up your business for success, build professional relationships with wholesalers, and grow your boutique with ease.

Watch the full video below.

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Key Timestamps in this video:

00:32 – Introduction to resale certificates and their purpose

01:06 – Steps to register your business for a resale certificate

03:30 – State-specific requirements for resale certificates

05:45 – Benefits of having a resale certificate

06:55 – Examples of wholesale vendors that require a resale certificate

08:10 – How to keep your resale certificate compliant

10:00 – Final tips on working with vendors and state authorities

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