Table of Contents

Recent Posts

How to Verify a Resale Certificate Validity for Each US State

If you are a small business owner who sells online to customers in the US, or have an ecommerce store that sells to customers in the US, you may need to verify the validity of resale certificates from your buyers. A resale certificate is a document that allows a buyer to make tax-exempt purchases from a seller, based on the assumption that the buyer will resell the goods and collect sales tax from the end consumer. Resale certificates are also known as sales tax exemption certificates, reseller’s permits, or seller’s permits.

Exemption certificate validity: Resale certificate lookup for each state in the US in 2024

Verifying a resale certificate is important for two reasons:

  • It helps you avoid charging sales tax to a legitimate reseller, which could hurt your customer relationship and your competitive edge.
  • It protects you from liability in case of an audit, as you can prove that you did not collect sales tax from a buyer who was exempt.

However, verifying a resale certificate can be tricky, as each state has its own rules and requirements. Some states have their own online verification systems, while others require you to call or email them. Some states accept multistate certificates, while others require state-specific forms. Some states issue resale certificates with expiration dates, while others do not.

To help you navigate this complex process, we have compiled a state-by-state guide to verifying resale certificates in 2024. We have also included links to the relevant platforms and forms that you would need to visit or obtain..

How to check a tax-exempt resale certificate

A tax-exempt resale certificate is not always a paper document that a business shows when they buy goods without paying sales tax. It is usually a collection of information that proves that a business is exempt from sales tax. However, some states still give out physical or electronic tax-exempt resale certificates to qualified businesses. The information that a tax-exempt business gives to a seller usually includes these items.

  • Business details
  • Contact person’s details
  • Business operation details
  • Details of the goods that they often buy without paying sales tax
  • A statement that they will resell the goods and charge sales tax to the final customers A seller who does not get all the needed information from a tax-exempt business may have to pay the sales tax themselves. A seller must make sure they get all the needed information from the buyer to avoid this risk. They can do this by following these steps.
  • A seller must make sure that the tax-exempt resale form is filled out completely by the certificate holder. All forms must be signed correctly to make sure they are valid.
  • Before the buyer pays, the seller can usually check if the tax-exempt resale certificate is real. Most states have a website that lets a seller check the information.
  • A seller should keep a copy of the tax-exempt resale certificate information for as long as they can. This helps them avoid problems if there is an audit later.

Alabama

To verify a resale certificate in Alabama, you need to:

  • Log in to the My Alabama Taxes portal with your username and password. If you do not have an account, you can register for one here.
  • Click the Start Over button, then select Business from the menu.
  • Click Verify an Exemption Certificate from the list of options.
  • Enter the buyer’s account number and certificate number, and click Verify.

You can also verify a resale certificate by calling the Alabama Department of Revenue at (334) 242-1490.

Alaska

Alaska does not have a statewide sales tax, so there is no need to verify resale certificates in this state. However, some local jurisdictions may impose their own sales taxes and may require you to obtain or verify resale certificates from your buyers. 

Arizona

To verify a resale certificate in Arizona, you need to:

  • Visit the Arizona Department of Revenue website.
  • Enter the buyer’s transaction privilege tax (TPT) license number in the box, and click Search. The license number should have 8 digits.
  • If the license number is valid, you will see the buyer’s name, address, and license status. If the license number is invalid, you will see an error message.

You can also verify a resale certificate by calling the Arizona Department of Revenue at (602) 255-2060.

Arkansas

To verify a resale certificate in Arkansas, you need to:

  • Visit the [Arkansas Department of Finance and Administration] website.
  • Enter the buyer’s sales and use tax permit number or streamlined sales tax (SST) number in the box, and click Submit. The permit number should have 9 digits, and the SST number should have 10 digits.
  • If the number is valid, you will see the buyer’s name, address, and permit status. If the number is invalid, you will see an error message.

You can also verify a resale certificate by calling the Arkansas Department of Finance and Administration at (501) 682-7104.

California

To verify a resale certificate in California, you need to:

  • Visit the [California Department of Tax and Fee Administration] website.
  • Enter the buyer’s seller’s permit number, business name, and/or city in the fields, and click Search. You can enter partial or complete information for each field.
  • If the information matches a valid seller’s permit, you will see the buyer’s name, address, and permit status. If the information does not match a valid seller’s permit, you will see a message that says “No records were found that match your search criteria.”

You can also verify a resale certificate by calling the California Department of Tax and Fee Administration at (800) 400-7115.

Colorado

Colorado does not have its own resale certificate, but accepts the [SST Certificate of Exemption] or the [MTC Uniform Sales & Use Tax Resale Certificate] from buyers who are registered to collect sales tax in another state. To verify a resale certificate in Colorado, you need to:

  • Obtain a copy of the buyer’s SST or MTC certificate, and make sure it is signed and dated by the buyer.
  • Check the box that says “Colorado” on the certificate, and make sure the buyer’s sales tax registration number from another state is entered in the appropriate field.
  • Verify the validity of the buyer’s sales tax registration number from another state by contacting the state tax authority or using their online verification system.

You can also verify a resale certificate by calling the Colorado Department of Revenue at (303) 238-7378.

Connecticut

To verify a resale certificate in Connecticut, you need to:

  • Visit the [Connecticut Department of Revenue Services] website.
  • Enter the buyer’s Connecticut tax registration number and resale certificate number in the fields, and click Verify. The tax registration number should have 9 digits, and the resale certificate number should have 10 digits.
  • If the numbers are valid, you will see the buyer’s name, address, and certificate status. If the numbers are invalid, you will see an error message.

You can also verify a resale certificate by calling the Connecticut Department of Revenue Services at (860) 297-5962.

Delaware

Delaware does not have a statewide sales tax, so there is no need to verify resale certificates in this state. However, some local jurisdictions may impose their own sales taxes, and may require you to obtain or verify resale certificates from your buyers. You can find more information about local sales taxes in Delaware [here].

District of Columbia

To verify a resale certificate in the District of Columbia, you need to:

  • Log in to the [My Tax DC] portal with your username and password. If you do not have an account, you can register for one [here].
  • Click Verify Exemption Certificate from the menu.
  • Enter the buyer’s sales and use tax account number and certificate number, and click Verify. The account number should have 9 digits, and the certificate number should have 10 digits.
  • If the numbers are valid, you will see the buyer’s name, address, and certificate status. If the numbers are invalid, you will see an error message.

You can also verify a resale certificate by calling the District of Columbia Office of Tax and Revenue at (202) 727-4829.

Florida

To verify a resale certificate in Florida, you need to:

  • Visit the [Florida Department of Revenue] website.
  • Enter the seller’s information, such as name, address, and phone number, in the fields, and click Next.
  • Enter the buyer’s sales tax certificate numbers for verification in the fields, and click Next. You can enter up to 10 certificate numbers at a time.
  • If the certificate numbers are valid, you will see the buyer’s name, address, and certificate status. If the certificate numbers are invalid, you will see an error message.

You can also verify a resale certificate by calling the Florida Department of Revenue at (877) 357-3725.

Georgia

To verify a resale certificate in Georgia, you need to:

  • Visit the [Georgia Department of Revenue] website.
  • Follow the steps listed that lead you to the form. You will need to enter your own sales tax account number and password, and agree to the terms and conditions.
  • Enter the buyer’s sales tax certificate number for verification in the field, and click Submit. The certificate number should have 9 digits.
  • If the certificate number is valid, you will see the buyer’s name, address, and certificate status. If the certificate number is invalid, you will see an error message.

You can also verify a resale certificate by calling the Georgia Department of Revenue at (877) 423-6711.

Hawaii

To verify a resale certificate in Hawaii, you need to:

  • Visit the [Hawaii Department of Taxation] website.
  • Enter the buyer’s general excise tax (GET) license number, business name, and/or island in the fields, and click Search. You can enter partial or complete information for each field.
  • If the information matches a valid GET license, you will see the buyer’s name, address, and license status. If the information does not match a valid GET license, you will see a message that says “No records were found that match your search criteria.”

You can also verify a resale certificate by calling the Hawaii Department of Taxation at (808) 587-4242.

Idaho

To verify a resale certificate in Idaho, you need to:

  • Visit the [Idaho State Tax Commission] website.
  • Enter the buyer’s sales tax permit number in the field, and click Verify. The permit number should have 9 digits.
  • If the permit number is valid, you will see the buyer’s name, address, and permit status. If the permit number is invalid, you will see an error message.

You can also verify a resale certificate by calling the Idaho State Tax Commission at (800) 972-7660.

Illinois

To verify a resale certificate in Illinois, you need to:

  • Visit the [Illinois Department of Revenue] website.
  • Enter the buyer’s registration number or certificate of registration number in the field, and click Verify. The registration number should have 8 digits, and the certificate of registration number should have 14 digits.
  • If the number is valid, you will see the buyer’s name, address, and certificate status. If the number is invalid, you will see an error message.

You can also verify a resale certificate by calling the Illinois Department of Revenue at (217) 785-3707.

Indiana

To verify a resale certificate in Indiana, you need to:

  • Visit the [Indiana Department of Revenue] website.
  • Enter the buyer’s registered retail merchant certificate (RRMC) number in the field, and click Verify. The RRMC number should have 10 digits.
  • If the RRMC number is valid, you will see the buyer’s name, address, and certificate status. If the RRMC number is invalid, you will see an error message.

You can also verify a resale certificate by calling the Indiana Department of Revenue at (317) 233-4015.

Iowa

To verify a resale certificate in Iowa, you need to:

  • Visit the [Iowa Department of Revenue] website.
  • Enter the buyer’s sales tax permit number in the field, and click Verify. The permit number should have 9 digits.
  • If the permit number is valid, you will see the buyer’s name, address, and permit status. If the permit number is invalid, you will see an error message.

You can also verify a resale certificate by calling the Iowa Department of Revenue at (515) 281-3114.

Kansas

To verify a resale certificate in Kansas, you need to:

  • Visit the [Kansas Department of Revenue] website.
  • Enter the buyer’s sales tax registration number in the field, and click Verify. The registration number should have 10 digits.
  • If the registration number is valid, you will see the buyer’s name, address, and registration status. If the registration number is invalid, you will see an error message.

You can also verify a resale certificate by calling the Kansas Department of Revenue at (785) 368-8222.

Kentucky

To verify a resale certificate in Kentucky, you need to:

  • Visit the [Kentucky Department of Revenue] website.
  • Enter the buyer’s sales and use tax permit number in the field, and click Verify. The permit number should have 10 digits.
  • If the permit number is valid, you will see the buyer’s name, address, and permit status. If the permit number is invalid, you will see an error message.

You can also verify a resale certificate by calling the Kentucky Department of Revenue at (502) 564-5170.

Louisiana

To verify a resale certificate in Louisiana, you need to:

  • Visit the [Louisiana Department of Revenue] website.
  • Enter the buyer’s sales tax account number in the field, and click Verify. The account number should have 10 digits.
  • If the account number is valid, you will see the buyer’s name, address, and account status. If the account number is invalid, you will see an error message.

You can also verify a resale certificate by calling the Louisiana Department of Revenue at (855) 307-3893.

Maine

To verify a resale certificate in Maine, you need to:

  • Visit the [Maine Revenue Services] website.
  • Enter the buyer’s sales tax registration number in the field, and click Verify. The registration number should have 7 digits.
  • If the registration number is valid, you will see the buyer’s name, address, and registration status. If the registration number is invalid, you will see an error message.

You can also verify a resale certificate by calling the Maine Revenue Services at (207) 624-9693.

Maryland

To verify a resale certificate in Maryland, you need to:

  • Visit the [Maryland Comptroller] website.
  • Enter the buyer’s sales and use tax license number in the field, and click Verify. The license number should have 8 digits.
  • If the license number is valid, you will see the buyer’s name, address, and license status. If the license number is invalid, you will see an error message.

You can also verify a resale certificate by calling the Maryland Comptroller at (410) 260-7980.

Massachusetts

To verify a resale certificate in Massachusetts, you need to:

  • Visit the [Massachusetts Department of Revenue] website.
  • Enter the buyer’s sales tax registration number in the field, and click Verify. The registration number should have 10 digits.
  • If the registration number is valid, you will see the buyer’s name, address, and registration status. If the registration number is invalid, you will see an error message.

You can also verify a resale certificate by calling the Massachusetts Department of Revenue at (617) 887-6367.

Michigan

To verify a resale certificate in Michigan, you need to:

  • Visit the [Michigan Department of Treasury] website.
  • Enter the buyer’s sales tax license number in the field, and click Verify. The license number should have 10 digits.
  • If the license number is valid, you will see the buyer’s name, address, and license status. If the license number is invalid, you will see an error message.

You can also verify a resale certificate by calling the Michigan Department of Treasury at (517) 636-6925.

Minnesota

To verify a resale certificate in Minnesota, you need to:

  • Visit the [Minnesota Department of Revenue] website.
  • Enter the buyer’s sales tax ID number in the field, and click Verify. The ID number should have 9 digits.
  • If the ID number is valid, you will see the buyer’s name, address, and ID status. If the ID number is invalid, you will see an error message.

You can also verify a resale certificate by calling the Minnesota Department of Revenue at (651) 282-5225.

Mississippi

To verify a resale certificate in Mississippi, you need to:

  • Visit the [Mississippi Department of Revenue] website.
  • Enter the buyer’s sales tax permit number in the field, and click Verify. The permit number should have 9 digits.
  • If the permit number is valid, you will see the buyer’s name, address, and permit status. If the permit number is invalid, you will see an error message.

You can also verify a resale certificate by calling the Mississippi Department of Revenue at (601) 923-7700.

Missouri

To verify a resale certificate in Missouri, you need to:

  • Visit the [Missouri Department of Revenue] website.
  • Enter the buyer’s sales tax license number in the field, and click Verify. The license number should have 8 digits.
  • If the license number is valid, you will see the buyer’s name, address, and license status. If the license number is invalid, you will see an error message.

You can also verify a resale certificate by calling the Missouri Department of Revenue at (573) 751-5860.

Montana

Montana does not have a statewide sales tax, so there is no need to verify resale certificates in this state. However, some local jurisdictions may impose their own sales taxes, and may require you to obtain or verify resale certificates from your buyers. You can find more information about local sales taxes in Montana [here].

Nebraska

To verify a resale certificate in Nebraska, you need to:

  • Visit the Nebraska Department of Revenue website.
  • Enter the buyer’s sales tax permit number in the field, and click Verify. The permit number should have 10 digits.
  • If the permit number is valid, you will see the buyer’s name, address, and permit status. If the permit number is invalid, you will see an error message.

You can also verify a resale certificate by calling the Nebraska Department of Revenue at (800) 742-7474.

Nevada

To verify a resale certificate in Nevada, you need to:

  • Visit the [Nevada Department of Taxation] website.
  • Enter the buyer’s sales tax permit number in the field, and click Verify. The permit number should have 10 digits.
  • If the permit number is valid, you will see the buyer’s name, address, and permit status. If the permit number is invalid, you will see an error message.

You can also verify a resale certificate by calling the Nevada Department of Taxation at (866) 962-3707.

New Hampshire

New Hampshire does not have a statewide sales tax, so there is no need to verify resale certificates in this state. However, some local jurisdictions may impose their own sales taxes, and may require you to obtain or verify resale certificates from your buyers.

New Jersey

To verify a resale certificate in New Jersey, you need to:

  • Visit the [New Jersey Division of Taxation] website.
  • Enter the buyer’s sales tax identification number in the field, and click Verify. The identification number should have 12 digits.
  • If the identification number is valid, you will see the buyer’s name, address, and identification status. If the identification number is invalid, you will see an error message.

You can also verify a resale certificate by calling the New Jersey Division of Taxation at (609) 292-6400.

New Mexico

To verify a resale certificate in New Mexico, you need to:

  • Visit the [New Mexico Taxation and Revenue Department] website.
  • Enter the buyer’s nontaxable transaction certificate (NTTC) number in the field, and click Verify. The NTTC number should have 10 digits.
  • If the NTTC number is valid, you will see the buyer’s name, address, and NTTC status. If the NTTC number is invalid, you will see an error message.

You can also verify a resale certificate by calling the New Mexico Taxation and Revenue Department at (866) 285-2996.

New York

To verify a resale certificate in New York, you need to:

  • Visit the [New York Department of Taxation and Finance] website.
  • Enter the buyer’s sales tax identification number in the field, and click Verify. The identification number should have 9 digits.
  • If the identification number is valid, you will see the buyer’s name, address, and identification status. If the identification number is invalid, you will see an error message.

You can also verify a resale certificate by calling the New York Department of Taxation and Finance at (518) 485-2889.

North Carolina

To verify a resale certificate in North Carolina, you need to:

  • Visit the [North Carolina Department of Revenue] website.
  • Enter the buyer’s sales and use tax registration number in the field, and click Verify. The registration number should have 9 digits.
  • If the registration number is valid, you will see the buyer’s name, address, and registration status. If the registration number is invalid, you will see an error message.

You can also verify a resale certificate by calling the North Carolina Department of Revenue at (877) 252-3052.

North Dakota

To verify a resale certificate in North Dakota, you need to:

  • Visit the [North Dakota Office of State Tax Commissioner] website.
  • Enter the buyer’s sales tax permit number in the field, and click Verify. The permit number should have 10 digits.
  • If the permit number is valid, you will see the buyer’s name, address, and permit status. If the permit number is invalid, you will see an error message.

You can also verify a resale certificate by calling the North Dakota Office of State Tax Commissioner at (701) 328-1246.

Ohio

To verify a resale certificate in Ohio, you need to:

  • Visit the [Ohio Department of Taxation] website.
  • Enter the buyer’s vendor’s license number or streamlined sales tax (SST) number in the field, and click Verify. The vendor’s license number should have 8 digits, and the SST number should have 10 digits.
  • If the number is valid, you will see the buyer’s name, address, and number status. If the number is invalid, you will see an error message.

You can also verify a resale certificate by calling the Ohio Department of Taxation at (888) 405-4039.

Oklahoma

To verify a resale certificate in Oklahoma, you need to:

  • Visit the [Oklahoma Tax Commission] website.
  • Enter the buyer’s sales tax permit number in the field, and click Verify. The permit number should have 9 digits.
  • If the permit number is valid, you will see the buyer’s name, address, and permit status. If the permit number is invalid, you will see an error message.

You can also verify a resale certificate by calling the Oklahoma Tax Commission at (405) 521-3160.

Oregon

Oregon does not have a statewide sales tax, so there is no need to verify resale certificates in this state. However, some local jurisdictions may impose their own sales taxes, and may require you to obtain or verify resale certificates from your buyers.

Pennsylvania

To verify a resale certificate in Pennsylvania, you need to:

  • Visit the [Pennsylvania Department of Revenue] website.
  • Enter the buyer’s sales tax license number in the field, and click Verify. The license number should have 10 digits.
  • If the license number is valid, you will see the buyer’s name, address, and license status. If the license number is invalid, you will see an error message.

You can also verify a resale certificate by calling the Pennsylvania Department of Revenue at (717) 787-1064.

Rhode Island

To verify a resale certificate in Rhode Island, you need to:

  • Visit the [Rhode Island Division of Taxation] website.
  • Enter the buyer’s sales tax permit number in the field, and click Verify. The permit number should have 9 digits.
  • If the permit number is valid, you will see the buyer’s name, address, and permit status. If the permit number is invalid, you will see an error message.

You can also verify a resale certificate by calling the Rhode Island Division of Taxation at (401) 574-8955.

South Carolina

To verify a resale certificate in South Carolina, you need to:

  • Visit the [South Carolina Department of Revenue] website.
  • Enter the buyer’s retail license number in the field, and click Verify. The license number should have 9 digits.
  • If the license number is valid, you will see the buyer’s name, address, and license status. If the license number is invalid, you will see an error message.

You can also verify a resale certificate by calling the South Carolina Department of Revenue at (803) 898-5000.

South Dakota

To verify a resale certificate in South Dakota, you need to:

  • Visit the [South Dakota Department of Revenue] website.
  • Enter the buyer’s sales tax license number in the field, and click Verify. The license number should have 10 digits.
  • If the license number is valid, you will see the buyer’s name, address, and license status. If the license number is invalid, you will see an error message.

You can also verify a resale certificate by calling the South Dakota Department of Revenue at (800) 829-9188.

Tennessee

To verify a resale certificate in Tennessee, you need to:

  • Visit the Tennessee Department of Revenue website.
  • Enter the buyer’s sales and use tax account number in the field, and click Verify. The account number should have 9 digits.
  • If the account number is valid, you will see the buyer’s name, address, and account status. If the account number is invalid, you will see an error message.

You can also verify a resale certificate by calling the Tennessee Department of Revenue at (615) 253-0600.

Texas

To verify a resale certificate in Texas, you need to:

  • Visit the [Texas Comptroller of Public Accounts] website.
  • Enter the buyer’s sales tax permit number in the field, and click Verify. The permit number should have 11 digits.
  • If the permit number is valid, you will see the buyer’s name, address, and permit status. If the permit number is invalid, you will see an error message.

You can also verify a resale certificate by calling the Texas Comptroller of Public Accounts at (800) 252-5555.

Utah

To verify a resale certificate in Utah, you need to:

  • Visit the [Utah State Tax Commission] website.
  • Enter the buyer’s sales tax license number in the field, and click Verify. The license number should have 14 digits.
  • If the license number is valid, you will see the buyer’s name, address, and license status. If the license number is invalid, you will see an error message.

You can also verify a resale certificate by calling the Utah State Tax Commission at (801) 297-2200.

Vermont

To verify a resale certificate in Vermont, you need to:

  • Visit the [Vermont Department of Taxes] website.
  • Enter the buyer’s sales tax license number in the field, and click Verify. The license number should have 8 digits.
  • If the license number is valid, you will see the buyer’s name, address, and license status. If the license number is invalid, you will see an error message.

You can also verify a resale certificate by calling the Vermont Department of Taxes at (802) 828-2551.

Virginia

To verify a resale certificate in Virginia, you need to:

  • Visit the [Virginia Department of Taxation] website.
  • Enter the buyer’s sales tax registration number in the field, and click Verify. The registration number should have 9 digits.
  • If the registration number is valid, you will see the buyer’s name, address, and registration status. If the registration number is invalid, you will see an error message.

You can also verify a resale certificate by calling the Virginia Department of Taxation at (804) 367-8037.

Washington

To verify a resale certificate in Washington, you need to:

  • Visit the [Washington Department of Revenue] website.
  • Enter the buyer’s unified business identifier (UBI) number in the field, and click Verify. The UBI number should have 9 digits.
  • If the UBI number is valid, you will see the buyer’s name, address, and UBI status. If the UBI number is invalid, you will see an error message.

You can also verify a resale certificate by calling the Washington Department of Revenue at (800) 647-7706.

West Virginia

To verify a resale certificate in West Virginia, you need to:

  • Visit the [West Virginia State Tax Department] website.
  • Enter the buyer’s sales tax account number in the field, and click Verify. The account number should have 9 digits.
  • If the account number is valid, you will see the buyer’s name, address, and account status. If the account number is invalid, you will see an error message.

You can also verify a resale certificate by calling the West Virginia State Tax Department at (304) 558-3333.

Wisconsin

To verify a resale certificate in Wisconsin, you need to:

  • Visit the [Wisconsin Department of Revenue] website.
  • Enter the buyer’s seller’s permit number in the field, and click Verify. The permit number should have 15 digits.
  • If the permit number is valid, you will see the buyer’s name, address, and permit status. If the permit number is invalid, you will see an error message.

You can also verify a resale certificate by calling the Wisconsin Department of Revenue at (608) 266-2776.

Wyoming

Wyoming does not have a statewide sales tax, so there is no need to verify resale certificates in this state. However, some local jurisdictions may impose their own sales taxes, and may require you to obtain or verify resale certificates from your buyers. 

I hope this blog post helps you understand how to verify a resale certificate in every US state in 2024. If you have any questions or feedback, please let me know

Share