Introduction
As a retailer, you may buy products from different states to resell them without paying sales tax. To do this, you need a resale certificate for each state you source from. However, not all states recognize resale certificates from other states. Some states ask you to get a sales tax permit and a resale certificate specific to their state.
How can you figure out what your business needs? Below, you’ll find helpful information and links on multi-state resale certificates and the rules for each state. This will save you time and hassle.
A resale certificate is a document that lets a business buy goods without paying sales tax, as long as they sell them to the final customer and collect sales tax from them.
To get a resale certificate, buyers need to apply for one and give it to the sellers when they buy something.
Each state has its own deadline for sales tax audits. If you get audited and you don’t have a certificate to prove an exempt sale, you may have to pay the taxes, and maybe penalties too.
How to Get a Resale License for Each State in the US in 2024
| States | Requires you to register for a sales tax permit before getting a resale certificate | How to obtain a resale certificate in the state | Resale certificate requirement | Renewal Period |
|---|---|---|---|---|
| Alabama | Yes |
Register for an Alabama Sales Tax Account by: applying online at My Alabama Taxes or mailing [Form COM:101] to the Alabama Department of Revenue Obtain Your Sales Tax Account Number and print your sales tax license online or by phone at (334) 242-1490 Utilize Your Sales Tax License as a resale certificate and provide copies to suppliers |
In-state or out-of-state certificate accepted | No expiration |
| Alaska | No | No Statewide Sales Tax in Alaska; no sales tax account or resale certificate needed | No sales tax | N/A |
| Arizona | Yes |
Register for an Arizona TPT License by: applying online at AZTaxes.gov or mailing [Form JT-1] Obtain Your TPT License Number and print the license online or by phone at (602) 255-2060 Utilize Your TPT License as a resale certificate and share copies with suppliers |
In-state or out-of-state certificate accepted | No expiration |
| Arkansas | Yes |
Register for an Arkansas Sales and Use Tax Permit by: applying online at Arkansas Taxpayer Access Point or mailing [Form ST-1] Obtain Your Sales and Use Tax Permit Number and print the permit online or by phone at (501) 682-7104 Utilize Your Sales and Use Tax Permit as a resale certificate and share copies with suppliers |
In-state or out-of-state certificate accepted | No expiration |
| California | Yes |
Register for a California Seller’s Permit by applying online at California Department of Tax and Fee Administration or mailing [Form BOE-400-SPA] Obtain Your Seller’s Permit Number and print the permit online or by phone at 1-800-400-7115 Utilize Your Seller’s Permit as a resale certificate and provide copies to suppliers |
In-state certificate required | No expirationI |
| Colorado | Yes |
Register for a Colorado Sales Tax Account by applying online at Colorado Department of Revenue or mailing [Form CR 0100] Obtain Your Sales Tax License Number and print the license online or by phone at (303) 238-7378 Utilize Your Sales Tax License as a resale certificate and share copies with suppliers |
In-state or multistate certificate accepted | No expiration |
| Connecticut | Yes |
Register for a Connecticut Sales and Use Tax Permit by applying online at Taxpayer Service Center or mailing [Form REG-1] Obtain Your Sales and Use Tax Permit Number and print the permit online or by phone at 1-800-382-9463 Utilize Your Sales and Use Tax Permit as a resale certificate and provide copies to suppliers < |
In-state or multistate certificate accepted | No expiration |
| Delaware | No |
No Sales Tax in Delaware; no sales tax account or resale certificate needed Register for a Delaware Business License by applying online at One Stop Business Registration and Licensing System or mailing [Form CRA] Obtain Your Business License Number and print the license online or by phone at (302) 577-8778 Utilize Your Business License as proof of exemption and provide copies to suppliers |
No sales tax | N/A |
| District of Columbia | Yes |
Register for a DC sales and use tax account by filing Form FR-500 with the Office of Tax and Revenue (OTR) or online at MyTax.DC.gov. Obtain your DC sales and use tax account ID number and print the certificate online or by phone at (202) 727-4829. Use your certificate of resale (OTR-368) as proof of exemption and provide copies to suppliers. You can request a certificate of resale online at MyTax.DC.gov by following the user guide or by mailing Form OTR-368 to OTR. |
In-state certificate required | No expiration |
| Florida | Yes |
Register for a Florida Sales and Use Tax Account by applying online at Florida Department of Revenue or mailing [Form DR-1] Obtain Your Sales and Use Tax Account Number and print the annual resale certificate online or by phone at 1-800-352-3671 Utilize Your Annual Resale Certificate for buying goods for resale in Florida and provide copies to suppliers |
In-state certificate required | Expires annually |
| Georgia | Yes |
Register for a Georgia Sales and Use Tax Account by: applying online at Georgia Tax Center or mailing [Form CRF-002] Obtain Your Sales and Use Tax Account Number and print the certificate of registration online or by phone at 1-877-423-6711 Utilize Your Sales and Use Tax Certificate as a resale certificate and provide copies to suppliers |
In-state or out-of-state certificate accepted | Expires annually |
| Hawaii | Yes |
Register for a Hawaii GET License by applying online at Hawaii Tax Online or mailing [Form BB-1] Obtain Your GET License Number and print the license online or by phone at (808) 587-4242 Utilize Your GET License as a resale certificate and provide copies to suppliers |
In-state certificate required | No expiration |
| Idaho | Yes |
Register for an Idaho Sales and Use Tax Account by applying online at Idaho State Tax Commission or mailing [Form IBR-1] Obtain Your Seller’s Permit Number and print the seller’s permit online or by phone at (208) 334-7660 Utilize Your Seller’s Permit as a resale certificate and provide copies to suppliers |
In-state or out-of-state certificate accepted | No expiration |
| Illinois | Yes |
Register with the Illinois Department of Revenue and get a sales tax registration number Use Form CRT-61 or your own certificate for tax-exempt purchases Provide information to sellers, by: Furnishing your name, address, registration number, and item descriptions for resale Utilizing a blanket certificate for recurring purchases from the same seller For additional resources, you can refer to Illinois Sales and Use Tax Regulations or Certificate of Resale |
In-state or out-of-state certificate are accepted. | No expiration |
| Indiana | Yes |
Register with the Indiana Department of Revenue and get a retail merchant certificate Use Form ST-105 or your own certificate Provide information to sellers, by: Providing your name, address, retail merchant certificate number, and item descriptions for resale Utilize a blanket certificate for recurring purchases from the same seller For additional resources, you can explore Sales Tax or How to Get a Resale Certificate in Indiana |
In-state or multistate certificate accepted | No expiration |
| Iowa | Yes |
Register with the Iowa Department of Revenue and get a sales tax permit Use Form 31-014 or your own certificate To provide information to sellers by sharing your name, address, sales tax permit number, and item descriptions with sellers Employ a blanket certificate for recurring purchases from the same seller For additional resources, you can refer to: Sales and Use Tax or How to Use an Iowa Resale Certificate |
In-state or multistate certificate accepted | No expiration |
| Kansas | Yes |
Register with the Kansas Department of Revenue and get a sales tax registration number Use Form ST-28A or your own certificate Provide information to sellers by providing your name, address, sales tax registration number, and item descriptions for resale Consider using a blanket certificate for recurring purchases from the same seller For additional resources, you can explore: Sales and Use Tax or How to Get a Resale Certificate in Kansas |
In-state or multistate certificate accepted | No expiration |
| Kentucky | Yes |
Register with the Kentucky Department of Revenue and get a sales and use tax permit Use Form 51A105 or your own certificate Provide information to sellers by providing your name, address, sales and use tax permit number, and item descriptions for resale Use a blanket certificate for recurring purchases from the same seller For additional resources, you can visit: Sales and Use Tax or How to Get a Resale Certificate in Kentucky |
In-state or multistate certificate accepted | No expiration |
| Louisiana | Yes |
Register with the Louisiana Department of Revenue and get a sales tax account number Use Form R-1064 or your own certificate Provide information to sellers by sharing your name, address, sales tax account number, and item descriptions with them. Employ a blanket certificate for recurring purchases from the same seller For additional resources, you can explore Resale Certificate or How to Get a Resale Certificate in Louisiana |
In-state or out-of-state certificate accepted | No expiration |
| Maine | Yes |
Register with the Maine Revenue Services and get a sales tax registration number Use Form ST-4 or your own certificate Provide information to sellers by sharing your name, address, sales tax account number, and item descriptions with them. Utilize a blanket certificate for recurring purchases from the same seller For additional resources, you can refer to Sales and Use Tax or How to Get a Resale Certificate in Maine |
In-state or out-of-state certificate accepted | No expiration |
| Maryland | Yes |
Register with the Maryland Comptroller and get a sales and use tax license Use Form 01-19 or your own certificate Provide information to sellers by providing your name, address, sales and use tax license number, and item descriptions for resale Use a blanket certificate for recurring purchases from the same seller For additional resources, you can visit: Sales and Use Tax or How to Get a Resale Certificate in Maryland |
In-state or out-of-state certificate accepted< | No expiration |
| Massachusetts | Yes |
Register with the Massachusetts Department of Revenue and get a sales and use tax registration number Use Form ST-4 or your own certificate Provide information to sellers by providing your name, address, registration number, and item descriptions for resale Utilize a blanket certificate for recurring purchases from the same seller For additional resources, you can visit: DOR Sales and Use Tax Forms or How to Get a Massachusetts Resale Certificate |
In-state certificate required | Expires every four years |
| Michigan | Yes |
Register with the Michigan Department of Treasury and get a sales and use tax registration number Use Form 3372 or your own certificate Provide information to sellers sharing your name, address, registration number, and item descriptions with sellers Employ a blanket certificate for recurring purchases from the same seller For additional resources, you can explore Sales and Use Tax or How to Get a Michigan Resale Certificate |
In-state or multistate certificate accepted/td> | No expiration |
| Minnesota | Yes |
Apply online through the Minnesota e-Services system or mail a Business Tax Registration form to the Minnesota Department of Revenue No fee is required for sales tax permit registration in Minnesota Utilize Form ST3 or your own certificate after obtaining a sales tax permit Complete the form with necessary details, including name, address, business type, goods description, and Minnesota tax ID number Check the “Resale” box, sign, and date the form Provide the completed form to vendors and retain a copy for records Use a single form for multiple purchases from the same vendor or a blanket form for ongoing purchases |
In-state or multistate certificate accepted | No expiration |
| Mississippi | Yes |
Apply online through the Taxpayer Access Point (TAP) or mail a Registration Application to the Mississippi Department of Revenue No fee is associated with sales tax permit registration in Mississippi Use Form 72-010 or your own certificate after acquiring a sales tax permit Fill out the form with essential details, including name, address, business type, goods description, and Mississippi sales tax number Check the “Resale” box, sign, and date the form Present the completed form to vendors and retain a copy for records Use a single form for one purchase or a blanket form for ongoing purchases | In-state or out-of-state certificate accepted
No expiration | |
| Missouri | Yes |
Apply online through the Missouri Taxation Online Registration System or mail Form 2643, Missouri Tax Registration Application, to the Missouri Department of Revenue No fee is required for sales tax permit registration in Missouri Use Form 149 or your own certificate after obtaining a sales tax permit Complete the form with necessary details, including name, address, business type, goods description, and Missouri tax ID number Check the “Resale” box, sign, and date the form Provide the completed form to vendors and keep a copy for records Use a single form for one purchase or a blanket form for ongoing purchases |
In-state or out-of-state certificate accepted | No expiration |
| Montana | No |
No Sales Tax Permit or Resale Certificate required in Montana If buying goods from another state with sales tax, you need to: Provide a Montana Business Registry Resale Certificate to vendors Fill out the form with essential details and sign and date it Use a single form for one purchase or a blanket form for ongoing purchases |
No sales tax | N/A |
| Nebraska | Yes |
Apply online through the Nebraska Tax Application or mail Form 20, Nebraska Tax Application, to the Nebraska Department of Revenue No fee is associated with sales tax permit registration in Nebraska Utilize Form 13 or your own certificate after acquiring a sales tax permit Fill out the form with necessary details, including name, address, business type, goods description, and Nebraska tax ID number Check the “Resale” box, sign, and date the form Provide the completed form to vendors and keep a copy for records Use a single form for one purchase or a blanket form for ongoing purchases |
In-state or multistate certificate accepted | No expiration |
| Nevada | Yes |
Apply online through the Nevada Tax Center or mail Form APP-01.01, Nevada Business Registration, to the Nevada Department of Taxation No fee is required for sales tax permit registration in Nevada Use Form NVTC-6 or your own certificate after obtaining a sales tax permit Fill out the form with necessary details, including name, address, business type, goods description, and Nevada tax ID number Sign and date the form Provide the completed form to vendors and retain a copy for records Use a single form for one purchase or a blanket form for ongoing purchases |
In-state or out-of-state certificate accepted | No expiration |
| New Hampshire | No |
No Sales Tax Permit or Resale Certificate required in New Hampshire If buying goods from another state with sales tax, you need to: Provide a Requests for Resale & Exempt Certificates to vendors Fill out the form with essential details and sign and date it Use a single form for one purchase or a blanket form for ongoing purchases |
No sales tax | N/A |
| New Jersey | Yes |
Apply online through the New Jersey Online Business Entity Filing or mail Form NJ-REG, Business Registration Application, to the New Jersey Division of Revenue and Enterprise Services No fee is associated with sales tax permit registration in New Jersey Utilize Form ST-3 or your own certificate after acquiring a sales tax permit Fill out the form with necessary details, including name, address, business type, goods description, and New Jersey tax ID number Check the “Resale” box, sign, and date the form Present the completed form to vendors and keep a copy for records Use a single form for one purchase or a blanket form for ongoing purchases |
In-state or out-of-state certificate accepted | No expiration |
| New Mexico | Yes |
To register for a Gross Receipts Tax Permit, you need to: Apply online through the Taxpayer Access Point (TAP) or mail Form ACD-31015, Business Tax Registration Update, to the New Mexico Taxation and Revenue Department No fee is required for gross receipts tax permit registration in New Mexico To use a Resale Certificate, you need to: Use Form NTTC or your own certificate after obtaining a gross receipts tax permit Fill out the form with necessary details, including name, address, business type, goods description, and New Mexico tax ID number Sign and date the form Provide the completed form to vendors and retain a copy for records Use a single form for one purchase or a blanket form for ongoing purchases |
In-state certificate required | No expiration |
What is the difference between an exemption certificate and a resale certificate
An exemption certificate is a general term for any document that lets a buyer avoid sales tax based on their situation or status.
A resale certificate is a kind of exemption certificate.
Can I use the same resale certificate in every state
No. There is no single resale certificate that works everywhere. But there are two kinds of multistate resale certificates:
- Streamlined Sales Tax (SST) Certificate of Exemption Multistate Tax Commission (MTC) Uniform Sales
- Use Tax Resale Certificate Not all states accept these certificates.
You have to get a valid certificate from the state if they don’t accept either.
How does a business get a resale certificate
To get a resale certificate, a business has to get a sales tax permit first. Then they can apply for the right sales tax exemption forms, including resale certificates.
Most states accept resale certificates from other states, but not all. You have to make sure you have the right certificate if you buy items for resale from another state.
Do sellers have to accept resale certificates
No, they don’t. The state or local tax authority decides the sales tax rules, not the retailers.
If the certificate is wrong or missing, the seller has to pay the sales tax that they didn’t collect. That’s why some sellers may not want to take resale certificates. If a buyer pays sales tax on goods that they can buy without sales tax, they can ask the state tax authority for a refund.
How long do you need to keep exemption certificates on file
Buyers should keep the certificates as long as they are valid. Sometimes, resale exemptions are only for one purchase. Other times, they last for several years, or forever, as long as the information is true. Changes to a business, like name, address, or ownership, can cancel an exemption certificate.
Sellers should keep the resale certificates until the time limit for the purchase is over, at least.