Each State has different requirements, please use the information below to ensure that the correct tax-exempt information is sent to us:
*Please note that some states require us to periodically update your tax douments due to renewal periods
| Name | Abreviation | Renewal Required | Renewal Period | Certificate Requirements | Form | Link |
| Alabama | AL | Yes | Yearly | Buyer's name, address, and sales tax account number | STE-1 | https://www.revenue.alabama.gov/wp-content/uploads/2017/05/stexa1se.pdf |
| Alaska | AK | N/A | N/A | N/A | N/A | Alaska does not impose a state-level sales tax. |
| Arizona | AZ | Yes | Yearly | Form 5000A | https://azdor.gov/forms/tpt-forms/arizona-resale-certificate | |
| Arkansas | AR | N/A | No expiration | N/A | ST 391 | Microsoft Word - St391.doc (arkansas.gov) |
| California | CA | No | In California, a resale certificate remains in effect until revoked in writing. | Yes, California requires buyers to provide in-state sales tax registration numbers on resale certificates, but there is an exception for buyers who make no taxable sales in the state. California requires resale certificates to include buyers’ sellers permit numbers. There is an exception for buyers who are not required to hold a permit because they sell only exempt items or because they make no sales in California. Buyers who fit this exception must include a written statement on the certificate explaining why they are not required to hold a permit. Note that resellers cannot use this exception when making sales to California customers through drop shipment arrangements. | MTC Uniform Sales & Use Tax Certificate suggested Any document, such as a letter or purchase order, timely provided by the purchaser to the seller will be regarded as a resale certificate with respect to the sale of the property described in the document if it contains all of the following essential elements - |
Multistate Tax Commission - Resources (mtc.gov) |
| Colorado | CO | No | It is generally recommended that resale certificates are renewed on a schedule (e.g. every 3 years as a good business practice). | Colorado does not require an in-state registration number for resale certificates. |
MTC Uniform Sales & Use Tax Certificate suggested There are no state specific forms and few rules surrounding the issuance, renewals or requirements for resale certificates. |
Multistate Tax Commission - Resources (mtc.gov) |
| Connecticut | CT | Yes | Certificates should be renewed at least every three years from the date of issue. | A resale certificate shall be substantially in the form prescribed by the Commissioner. The all cases the certificate must include: (1) be signed by the purchaser, (2) bear his name and address and indicate the general character of the property or service sold by the purchaser in the regular course of his business; (3) it shall also bear the number of the seller's permit held by the purchaser, but, if he is not required to hold a permit because he sells only property of a kind the sale of which is not taxable, e.g., food products for human consumption, or because he makes no sales in this state, he should make an appropriate notation to that effect on the certificate in lieu of his seller's permit number. | MTC Uniform Sales & Use Tax Certificate suggested Connecticut does have a state resale certificate form prescribed by the Commissioner. |
Multistate Tax Commission - Resources (mtc.gov) |
| Delaware | DE | N/A | N/A | N/A | N/A | Delaware does not impose a state level tax |
| Florida | FL | Yes | Yearly | The Annual Resale Certificate (DR-13) must indicate the business name and address, the registration and effective date, and the certificate number. Businesses that register with the Florida Department of Revenue are issued an Annual Resale Certificate. Note that beginning with the 2015 Annual Resale Certificates, signatures are no longer required. | Form DR-13 | https://floridarevenue.com/taxes/eservices/Pages/print_resale.aspx |
| Georgia | GA | No | Resale certificate remains in effect until revoked in writing. It is generally recommended that resale certificates are renewed on a schedule (e.g. every 3 years as a good business practice). | Certificates of Exemption stating that property is being purchased for resale must include (1) the name and address of the purchaser; (2) the registration number issued to the purchaser; and (3) indicate the general character of the tangible personal property sold by the purchaser in the regular course of business. Georgia's definition of "retail sale" requires sales for resale to be "made in strict compliance with the commissioner's rules and regulations." Full compliance with the three requirements described above (from Ga. Code Ann. sec. 48-8-38) constitutes "strict compliance with the commissioner's rules and regulations. | Form ST-5: Certificate of Exemption, for use by registered in-state dealers Form ST-4: Certificate of Exemption for Out of State Purchaser for use by out-of-state dealers who purchase property for resale in another state |
https://dor.georgia.gov/st-5-certificate-exemption https://dor.georgia.gov/st-4-certificate-exemption-out-state-purchaser |
| Hawaii | HI | No | The certificate remains effective until revoked in writing. | Hawaii requires an instate registration number to properly executed forms G-17, G-18 or G-19. | Forms G-17, G-18, or G-19 | Form G-17, Rev. 2016, Resale Certificate for Goods General Form 1 (hawaii.gov) |
| Idaho | ID | No | There is no specifically mentioned expiration period for resale certificates in Idaho. It is generally recommended that resale certificates are renewed on a schedule (e.g. every 3 years as a good business practice). |
The certificate must be signed and dated by the purchaser (or agent) and include (1) the purchaser's name and address (or that of the agent), (2) the purchaser's permit number (or indication that the purchaser is an out-of-state retailer), (3) the purchaser’s federal employer identification number or driver’s license number and state of issue, and (4) the type of property sold by the purchaser in the ordinary course of its business. | Form ST-101 | https://tax.idaho.gov/forms/EFO00149_07-13-2020.pdf |
| Illinois | IL | No | Blanket resale certificates should be renewed every 3 years | Any document which contains the following elements will be regarded as a resale certificate by the Department: (1) The seller's name and address; (2) the purchaser's name and address; (3) a description of the items being purchased for resale; (4) the purchaser's signature, or the signature of an authorized employee or agent of the purchaser, and a date of signing; and (5) a Registration Number, Resale Number, or Certification of Resale to Out-of-State Purchaser. |
Form No. CRT-61: Certificate of Resale | https://www2.illinois.gov/rev/forms/sales/Documents/sales/crt-61.pdf |
| Indiana | IN | No | It is generally recommended that resale certificates are renewed on a schedule (e.g. every 3 years as a good business practice). | None other than the information contained on Form ST-105. | Form ST-105 | https://www.in.gov/isda/files/Form_105_Indiana_General_Sales_Tax_Exemption_Certificate.pdf |
| Iowa | IA | Yes | Resale (exemption) certificate are valid for up to 3 years from the date of sale. | A resale (exemption) certificate must contain: (1) the seller's name and address; (2) the buyer's name and address; (3) the buyer's principal business; (4) an indicate that the purchase is for resale; (5) a general description of the item(s) being purchased for resale; (6) a state sales tax registration number (if the buyer is a retailer); and (7) the authorized signature of the buyer and the date. | Form 31-014a | https://tax.iowa.gov/forms/iowa-salesuseexcise-tax-exemption-certificate-31-014 |
| Kansas | KS | No | N/A | Kansas exempts resale transactions that occur in the state under two conditions: 1. the items purchased must be for resale in the usual course of the buyer's business; and 2. the buyer must have a Kansas sales tax account number. Kansas does permit out of state retailers to provide a multi-jurisdiction exemption certificate, Form ST-28M, in order to make tax exempt purchases for resale. | Kansas Form ST-28A or Form PR-78SSTA | https://ksrevenue.gov/pdf/st28a.pdf https://ksrevenue.gov/pdf/pr-78SSTa.pdf |
| Kentucky | KY | No | N/A | N/A | Form 51A105, Form No. F0003 or MTC Uniform Sales & Use Tax Certificate | https://revenue.ky.gov/Forms/51A105%20(11-21).pdf https://www.mtc.gov/Resources/Uniform-Sales-Use-Tax-Exemption-Certificate |
| Louisiana | LA | Yes | Resale certificates (form R-1064) are valid for one year following initial issuance and three years following each renewal. | N/A | Form R-1064 | https://revenue.louisiana.gov/SalesTax/ResaleCertificate |
| Maine | ME | Yes | 3 Years | Each resale certificate issued by the Department will contain the name and address of the purchasing retailer, their sales tax number, the valid period of the certificate, and the type of activity the purchasing retailer is engaged in. The purchaser then lists the items that are to be purchased for resale, enters the suppliers name, and signs the certificate. | MTC Uniform Sales & Use Tax Certificate suggested |
Multistate Tax Commission - Resources (mtc.gov) |
| Maryland | MD | No | N/A | In order for a document to be considered a valid resale certificate in Maryland, it must contain (1) the name and address of the purchaser; (2) the purchaser's Maryland sales tax registration number; and (3) a statement that the tangible personal property or taxable service is being purchased for resale. | MTC Uniform Sales & Use Tax Certificate suggested |
Multistate Tax Commission - Resources (mtc.gov) |
| Massachusetts | MA | No | N/A | Each resale certificate must be in the form prescribed by the Commissioner and must contain the following information: (1) name of purchaser; (2) address of purchaser; (3) purchaser's registration number; (4) any other information the Commissioner may require. | Form ST-4 | DOR Sales and Use Tax Forms | Mass.gov |
| Michigan | MI | Yes | A resale certificate must be renewed every 4 years unless the seller and the purchaser indicate on the certificate that a period of less than four years applies. | A resale certificate must include (1) identifying information for the purchaser, including the purchaser’s name and address; (2) information indicating that the sale is exempt because it is made for resale; and (3) the purchaser’s sales tax license number. | Michigan Form 3372 | https://www.michigan.gov/lara/-/media/Project/Websites/taxes/Forms/2007/2007_3372.pdf?rev=f31828b81c1a4d1fb3144ca3f47ca7db&hash=8A8235FB5A25B8B556EF3EEB6FECA187 |
| Minnesota | MN | No | N/A | A valid resale (exemption) certificate must contain: (1) the signature of the purchaser (if in paper form); (2) bear the name and address of the purchaser; (3) the purchaser's sales tax registration number; (4) a description of the purchaser's principal business activity; and (5) indicate that the items purchased are for resale. | Form ST3 | https://www.revenue.state.mn.us/media/document/2041 |
| Mississippi | MS | No | N/A | Mississippi does not require a resale certificate to document a sale for resale. | No form required - Seller can document an exempt sale by getting the buyer's Mississippi-issued registration number or by getting a copy of the buyer's sales and use tax permit. | https://tap.dor.ms.gov/_/#1 |
| Missouri | MO | Yes | 5 Years | The code does indicate that resale (exemption) certificates should be signed by the purchaser and that solely obtaining a purchaser's Missouri sales tax license number or a letter indicating that the purchaser will be responsible for the tax is insufficient evidence to support a sale for resale. | Form No 149 | https://dor.mo.gov/forms/?formName=149&category=&year=99 |
| Montana | MT | N/A | N/A | N/A | N/A | Montana does not impose a state level tax |
| Nebraska | NE | No | N/A | "Nebraska requires the following information: 1-014.05A Identification of both purchaser and seller; Statement of basis for exemption as described on the Nebraska Resale or Exempt Sale Certificate, Form 13, including completion of all information for the basis chosen; A statement as to whether the certificate is for a single purchase or is a blanket certificate for future sales; Authorized signature or other form of authorization as allowed by the Streamlined Sales Tax Agreement; and Date of issuance." | Form No 13 | https://revenue.nebraska.gov/sites/revenue.nebraska.gov/files/doc/tax-forms/f_13.pdf |
| Nevada | NV | No | N/A | "Nebraska requires the following information: 1-014.05A Identification of both purchaser and seller; Statement of basis for exemption as described on the Nebraska Resale or Exempt Sale Certificate, Form 13, including completion of all information for the basis chosen; A statement as to whether the certificate is for a single purchase or is a blanket certificate for future sales; Authorized signature or other form of authorization as allowed by the Streamlined Sales Tax Agreement; and Date of issuance." | MTC Uniform Sales & Use Tax Certificate suggested |
Multistate Tax Commission - Resources (mtc.gov) |
| New Hampshire | NH | N/A | N/A | N/A | N/A | New Hampshire does not impose a state level tax |
| New Jersey | NJ | No | N/A | A resale certificate in paper form should include the purchaser's (1) signature; (2) name and address; (3) state registration number; and (4) indicate that the property purchased is for resale. |
Form ST-3 | https://www.state.nj.us/treasury/taxation//pdf/other_forms/sales/st3.pdf |
| New Mexico | NM | No | N/A | NTTC issued by the State | Sellers may use a nontaxable transaction certificate (NTTC) to support deductions (resale exemptions). Sellers may also provide other evidence to support the deductibility of a transaction in lieu of an NTTC, as provided by N.M. Admin. Code 3.2.201.10 and N.M. Stat. Ann. sec. 7-9-43. | https://www.tax.newmexico.gov/businesses/non-taxable-transaction-certificates-nttc/ |
| New York | NY | No | N/A | (1) the name and address of the purchaser; (2) the name and address of the vendor; (3) the date prepared; (4) tax identification number; (5) signature of the purchaser or the purchaser's authorized representative | Form No. ST-120 | https://www.tax.ny.gov/pdf/current_forms/st/st120_fill_in.pdf |
| North Carolina | NC | No | N/A | Sellers in North Carolina are required to obtain resale certificates or other written evidence that their sales of tangible personal property are not sales at retail. Without such supporting documentation, sellers are deemed to be making retail sales and are liable for collecting and paying the tax. | Form E-595 | https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-forms-and-certificates/exemption-certificates/form-e-595e-streamlined-sales-and-use-tax-certificate-exemption |
| North Dakota | ND | No | N/A | The only guidelines provided may be found in Form SFN 21950 or the MTC resale certificate. | Form SFN 21950 | https://www.tax.nd.gov/sites/www/files/documents/forms/business/sales-use/resale-cert1.pdf |
| Ohio | OH | No | N/A | Ohio requires a resale certificate to contain the following information: (1) the buyer's name and address; (2) the buyer's tax identification number, if any (e.g., vendor's license or consumer's use tax account); (3) the buyer's type of business; (4) the reason for the exemption; and (5) the signature of the purchaser (unless electronic). | Multi-State Tax Exempt form | https://tax.ohio.gov/static/forms/sales_and_use/exemption_certificates/st-stec-sst-fi.pdf |
| Oklahoma | OK | Yes | 3 Years | Oklahoma provides the following guidelines: 1. the name and address of the purchaser; 2. the sales tax permit number of the permit issued to the purchaser; 3. a statement that the purchaser is engaged in the business of reselling the articles purchased, if applicable; 4. a statement that the articles purchased are purchased for resale, if applicable; and 5. the signature of the purchaser or a person authorized to legally bind the purchaser. | MTC Uniform Sales & Use Tax Certificate suggested Streamlined Sales Tax Certicate of Exemption |
Multistate Tax Commission - Resources (mtc.gov) https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/businesses/streamlined-sales-tax/F0003ExemptionCertificate.pdf |
| Oregon | OR | N/A | N/A | N/A | N/A | Oregon does not impose a state level tax |
| Pennsylvania | PA | No | N/A | A resale (exemption) certificate in Pennsylvania must (1) be on an officially promulgated exemption certificate form, or a substantial and proper reproduction thereof; (2) the certificate must be dated and executed in accordance with the instructions published for use, and must be complete and regular in every respect; and (3) the certificate must state a proper exemption reason (i.e., for resale). | Form REV-1220 AS | Pennsylvania Exemption Certificate (REV-1220) (pa.gov) |
| Rhode Island | RI | No | N/A | A resale certificate should be in substantially in the same form as the state issued certificate. In all cases, it shall be (1) signed by the purchaser; (2) bear the purchaser's name and address; (3) indicate the general character of the property sold by the purchaser in the regular course of business; and (4) it shall bear the number of the seller's permit held by the purchaser, or if the purchaser is not required to hold a permit because they only sell property of a kind that sale of which is not taxable, e.g., food products for human consumption, or because no sales are made in this State, they should make an appropriate notation to that effect on the certificate in lieu of their seller's permit number. | State issued reseller certificate | https://tax.ri.gov/sites/g/files/xkgbur541/files/forms/2021/Excise/Sales-%26-Use/Resale-Cert-%28Wholesaler%29.pdf |
| South Carolina | SC | No | N/A | In order to be considered valid, a resale certificate must contain: (1) the seller's name; (2) the seller's address; (3) the purchaser's name; (4) the purchaser's address; (5) the purchaser's instate retail license number or, if the purchaser operates at retail in another state, the state and retail license number of that state; (6) a statement as to the kind of business engaged in by the purchaser; (7) a general list or description of the type(s) of property sold, leased or rented by the purchaser; (8) the purchaser's signature; and (9) the date the certificate was completed. | Form ST-8A | https://dor.sc.gov/forms-site/Forms/ST8A.pdf |
| South Dakota | SD | No | N/A | South Dakota exemption certificates should contain the following information: the state the exemption is claimed in, the purchaser's name and address, the purchaser's tax ID numbers, the seller's name and address, the purchaser's type of business, the purchaser's reason for exemption, the purchaser's signature. Note that a purchaser without a tax ID number should list their driver’s license or state ID number on the certificate. | Form RV-066/Form 2040 | https://dor.sd.gov/businesses/taxes/sales-use-tax/#certificate |
| Tennessee | TN | No | N/A | Tennessee requires the following elements on a resale certificate: (1) buyer's name, (2) buyer's address, (3) a description of the buyer's type of business, (4) the reason for claiming the exemption, (5) a state-issued tax identification number, and (6) buyer's signature. Note that a buyer's signature is not required for an electronic form of a resale certificate. | MTC Uniform Sales & Use Tax Certificate suggested Streamlined Sales Tax Certicate of Exemption |
Multistate Tax Commission - Resources (mtc.gov) https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/businesses/streamlined-sales-tax/F0003ExemptionCertificate.pdf |
| Texas | TX | No | N/A | A resale certificate in Texas must contain: (1) the name and address of the purchaser; (2) the buyer’s permit number, or a statement that an application for a permit is pending; (3) a general description of the taxable items sold, leased, or rented by the purchaser and a description of the item(s) to be purchased tax free; (4) the signature of the purchaser or an electronic form of the purchaser's signature authorized by the comptroller; and (5) the name and address of the seller. Note that if the purchaser is located outside Texas, an invoice must be attached to the resale certificate describing the taxable item and showing the address from which the item will be resold. | Form 01-339 | https://comptroller.texas.gov/search/?site=ctg_collection&q=Form+01-339 |
| Utah | UT | No | N/A | N/A | Form TC-721 | https://tax.utah.gov/forms/current/tc-721.pdf |
| Vermont | VT | No | N/A | N/A | Form S-3 | Form S-3 | Department of Taxes (vermont.gov) |
| Virginia | VA | No | N/A | In order for an exemption certificate to be valid, the certificate must: (1) be signed by and bear the name and address of the taxpayer; (2) indicate the taxpayer's certificate of registration number, if any; (3) indicate the character of the property sold; and (4) substantially be in the form prescribed by the Tax Commissioner. The Virginia Department of Taxation has issued guidance stating that it will accept resale certificates issued by other state tax agencies provided that all of the proper information, as contained on the department's Form ST-10, is included. The resale exemption certificate must contain the following minimum information (1) the type of business engaged in by the purchaser, (2) the date on which the certificate is signed by the purchaser, (3) the name and physical address of the supplier, (4) a statement that "all tangible personal property purchased from the named supplier on and after this date will be purchased for resale purposes only, unless otherwise specified on each order, and that this certificate shall remain in effect until revoked in writing by the Virginia Department of Taxation," (5) the signature and title of the person authorized to sign the certificate, (6) a statement that "the person signing the certificate is an authorized officer of the corporation if the dealer is a corporation, an authorized partner if the dealer is an unincorporated association, or the owner or an authorized member if a sole proprietorship," (7) a statement certifying that the person signing the certificate is "authorized to sign the certificate of exemption and that, to the best of my knowledge and belief, it is true and correct and made in good faith pursuant to the retail sales and use tax laws of Virginia," and (8) a statement that "the supplier is required to keep and maintain one copy of this resale exemption certificate." An exemption certificate that is incomplete, invalid, infirm or inconsistent on its face is not acceptable. Certificates can only be used to make exempt purchases of items of tangible personal property specifically covered by the exact wording of the certificate. | Form ST-10 | Form ST-10, Sales and Use Tax Certificate of Exemption (virginia.gov) |
| Washington | WA | Yes | 4 Years | Washington issues reseller permits instead of resale certificates. A reseller permit exempts purchases that will be resold. Washington also (1) accepts the Streamlined Sales and Use Tax Agreement certificate of exemption and (2) allows a buyer not required to be registered in the state to use a Multistate Tax Commission exemption certificate. If a company erroneously pays tax on resale transactions, it may either (1) file for a refund or (2) take a tax paid at source deduction on its tax return. | State issues reseller certificate (permit) | https://dor.wa.gov/taxes-rates/retail-sales-tax/reseller-permits/approved-exemption-certificates-wholesale-purchases |
| West Virginia | WV | No | N/A | Form F0003 - Streamline Sales Tax Exemption Certificate | https://tax.wv.gov/Documents/sst/f0003.pdf | |
| Wisconsin | WI | No | There is no specifically mentioned expiration period for resale certificates in Wisconsin. It is generally recommended that resale certificates are renewed on a schedule (e.g. every 3 years as a good business practice). | The exemption certificate, whether received in paper form or electronically, must contain all of the following information: (1) Name and address of purchaser; (2) Purchaser's state tax identification number and state of issue. If the purchaser does not have a state tax identification number then the purchaser's federal employer identification number is needed. If the purchaser does not have a federal employer identification number then the purchaser's personal driver's license number and state of issue is needed; (3) Purchaser's type of business; and (4) The reason for the claimed exemption. | Form S-211 |
https://www.revenue.wi.gov/DORForms/s-211f.pdf |
| Wyoming | W | No | Wyoming resale certificates do not expire. It is generally recommended that resale certificates are renewed on a schedule (e.g. every 3 years as a good business practice). | The information contained on this form is required. | Form F0003 - Streamline Sales Tax Exemption Certificate | https://tax.wv.gov/Documents/sst/f0003.pdf |