Understanding Resale Certificates: A State-by-State Guide

This guide provides a clear and concise overview of resale certificate requirements for businesses across the United States. A resale certificate allows businesses to purchase goods for resale without paying sales tax, as the sales tax will be collected from the end consumer.

Alabama

• Registration Required? Yes, for a resale certificate. Drop-shippers are exempt from this registration.

• How to Get One: Complete the Alabama Application for Certificate of Exemption (Form ST-EX-A1).

• Renewal: This certificate does not expire unless there's a change in business operations.

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• Ala. Admin. Code 810-6-5-.02(12) (Form STE-1/ST-EX-A1 for reseller exemption)

• Ala. Admin. Code 810-6-5-.02(7) (renewal criteria)

• Simplified Sellers Use Tax FAQ (resale certificate may be required after state registration)

• FAQ: "What guidance is there for vendors drop-shipping into Alabama and remote sellers?" (details for drop shippers)

Alaska

• Registration Required? No state sales tax, but local sales tax may apply. Refer to the specific jurisdiction for local requirements.

Arizona

• Registration Required? No.

• How to Get One: Complete the Arizona Resale Certificate (Form 5000A), the Multistate Tax Commission’s Uniform Sales and Use Tax Certificate, or the Border States Uniform Sale for Resale Certificate (Form 60-0081). An out-of-state sales tax license number can be used.

• Renewal: Blanket certificates should be renewed at least every twelve months.

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• Ariz. Rev. Stat. Ann. § 42-5022 (reseller exemption certificate requirements)

• Ariz. Rev. Stat. Ann. § 42-5009(N) (exemptions for certain farmers)

• Arizona Transaction Privilege Tax Procedure No. 16-1 (blanket certificate renewal)

Arkansas

• Registration Required? No.

• How to Get One: Fill out the Arkansas Exemption Certificate (Form ST 391) or the Streamlined Exemption Certificate Form. An out-of-state sales tax license number can be used.

• Renewal: Blanket certificates expire if not used within a twelve-month timeframe; annual renewal is recommended.

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• Ark. Regs. GR-53(B)(1) (valid resale certificate requirements)

• Ark. Regs. GR-53(B)(3) (renewal criteria)

California

• Registration Required? Yes.

• How to Get One: Fill out the California General Resale Certificate (CDTFA-230). A valid California seller’s permit number is required.

• Renewal: Blanket certificates generally do not have an expiration date.

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• Cal. Code Regs. 1668(a) (seller’s permit for valid resale certificate)

• Cal. Code Regs. 1668(b) (resale certificate qualifications)

• Cal. Code Regs. 1668(b)(3) (blanket resale certificate details)

• California Sales Tax Guide

Colorado

• Registration Required? No.

• How to Get One: Fill out the Uniform Sales and Use Tax Resale Certificate - Multijurisdiction.

• Renewal: Blanket certificates do not expire as long as the information remains valid.

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• Colo. Code Regs. 39-26-105.1(c)(3) (seller verification for non-taxable sales)

Connecticut

• Registration Required? No.

• How to Get One: Fill out the Connecticut Sales & Use Tax Resale Certificate.

• Renewal: Blanket certificates should be renewed at least every three years, or can be used on a sale-by-sale basis.

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• Conn. Agencies Regs. 12-426-1 (seller verification for non-taxable sales)

• Connecticut Informational Publication, No. 2009(15), 04/08/2009 (resale certificate FAQs)

District of Columbia

• Registration Required? Yes.

• How to Get One: Request the District of Columbia Sales & Use Tax Certificate of Resale (OTR-368) directly from your online account.

• Renewal: Valid for one year as of November 1, 2017.

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• D.C. Mun. Regs. 414 (resale certificate details)

• District of Columbia Resale Certificate User Guide

Florida

• Registration Required? Yes.

• How to Get One: Register with the state; a resale certificate will be issued annually.

• Renewal: Valid for one calendar year; a new certificate is sent annually.

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• Florida Department of Revenue (log in to print certificate)

• Fla. Admin. Code Ann. 12A-1.039 (rules for sales for resale)

• Florida Sales Tax Guide

Georgia

• Registration Required? No.

• How to Get One: Fill out the Georgia Certificate of Exemption (ST-5). If not registered in Georgia, use the Multistate Tax Commission’s Uniform Sales and Use Tax Certificate.

• Renewal: Blanket certificates do not expire unless revoked in writing.

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• Ga. Code Ann. § 48-8-38 (rules for sales for resale)

• Georgia FAQs for Nontaxable Sales

• Sales Tax Bulletin (resource for drop shippers)

• Georgia Sales Tax Guide

Hawaii

• Registration Required? Yes.

• How to Get One: Fill out the applicable Resale Certificate Form (G-17, G-18, or G-19). Form G-18 is for contractors requiring a building permit.

• Renewal: Blanket certificates do not expire unless revoked in writing.

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• Haw. Admin. Rules 18-237-13-02 (rules for sales for resale)

Idaho

• Registration Required? No.

• How to Get One: Fill out the Idaho Sales Tax Resale or Exemption Certificate (Form ST-101) or the Uniform Sales and Use Tax Resale Certificate - Multijurisdiction.

• Renewal: Blanket certificates do not expire unless revoked in writing.

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• Idaho Admin. Rules 35.01.02.128 (rules for sales for resale)

• Idaho State Tax Commission: Purchases by Retailers

Illinois

• Registration Required? Yes, unless you are an out-of-state purchaser selling only to customers outside Illinois.

• How to Get One: Fill out the Illinois Certificate of Resale (CRT-61).

• Renewal: The Illinois Department of Revenue recommends updating Certificates of Resale at least every three years.

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• Illinois Department of Revenue: Resale Certificates

Indiana

• Registration Required? No.

• How to Get One: Fill out the Indiana General Sales Tax Exemption Certificate (ST-105).

• Renewal: Blanket certificates generally do not expire.

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• Information Bulletin #57 9/1/2011 (nontaxable sales for resale)

Iowa

• Registration Required? No.

• How to Get One: Fill out the Iowa Sales/Use/Excise Tax Exemption Certificate 31-014.

• Renewal: Valid for up to three years from the original issue date.

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• Iowa Code § 423.45 (rules for sales for resale)

• Iowa Sales and Use Tax Guide

Kansas

• Registration Required? No.

• How to Get One: Fill out the Kansas Resale Exemption Certificate ST-28A, the Kansas Multi-Jurisdiction Exemption Certificate ST-28M, or the Kansas Streamlined Sales and Use Tax Agreement PR-78SSTA.

• Renewal: Blanket certificates do not expire as long as a "recurring business relationship" (at least one sale every twelve months) exists.

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• Kan. Admin. Regs. 92-19-25b (exemption certificate rules)

• Kansas Exemption Certificate booklet

Kentucky

• Registration Required? No.

• How to Get One: Fill out the Kentucky Resale Certificate 51A105.

• Renewal: Blanket certificates do not expire unless there's a change in operations or the type of goods purchased.

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• Ky. Admin. Regs. 31:111 (rules for sales for resale)

• Ky. Rev. Stat. Ann. § 139.270 and Ky. Rev. Stat. Ann. § 139.280 (resale certificate rules)

Louisiana

• Registration Required? Yes.

• How to Get One: Register with the state and download from the state’s online portal. If registered as a Remote Seller, find a copy here.

• Renewal: Blanket certificates are valid for two to three years and may renew automatically with business activity every twelve months.

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• Louisiana Revenue Information Bulletin No. 09-015 6/23/2009 (resale certificate rules)

Maine

• Registration Required? No.

• How to Get One: Register with the state and report at least $3,000 of gross sales annually to automatically receive a certificate. Otherwise, use the Uniform Sales & Use Tax Certificate Form.

• Renewal: Valid for three to five years depending on the issue/renewal date.

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• Me. Rev. Stat. Ann. § 1754-B (validation period)

• Maine Revenue Services Sales, Fuel & Special Tax Division Instructional Bulletin No. 54 (resale certificate rules)

• Sales, Use, and Service Provider Tax FAQ

Maryland

• Registration Required? Yes.

• How to Get One: Register with the state. Create a Maryland resale certificate by completing the online form and inputting purchaser information. Purchases under $200 are typically not tax-free.

• Renewal: Blanket certificates generally do not expire.

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• Md. Regs. Code 03.06.01.14 (resale certificate rules)

• Maryland Purchases for Resale Refundable by Fax form (for purchases under $200)

Massachusetts

• Registration Required? Yes.

• How to Get One: Register with the state and fill out the Massachusetts Sales Tax Resale Certificate ST-4.

• Renewal: Blanket certificates generally do not expire.

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• Mass. Regs. Code 64H.8.1 (resale certificate rules)

Michigan

• Registration Required? No.

• How to Get One: Fill out the Michigan Sales and Use Tax Certificate of Exemption (Form 3372).

• Renewal: Blanket certificates expire every four years, or earlier if a "recurring business relationship" (at least one purchase every twelve months) is not maintained.

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• Michigan Revenue Administrative Bulletin 2016-14 (sales and use tax exemptions)

Minnesota

• Registration Required? No.

• How to Get One: Fill out the Minnesota Certificate of Exemption (Form ST3).

• Renewal: The form does not expire unless the information on the certificate changes.

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• Minnesota Sales and Use Tax Business Guide

Mississippi

• Registration Required? Yes.

• How to Get One: Register with the state. Provide the vendor with a Mississippi business permit in lieu of a resale certificate.

• Renewal: Present a new business permit to vendors each time it is renewed.

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• Miss. Code Ann. § 27-65-5 and Miss. Administrative Code 35.IV.3.01 (rules for sales for resale)

• Miss. Code Ann. § 27-65-27 (Mississippi business permit rules)

• Sales Tax FAQ (out-of-state purchaser duties)

Missouri

• Registration Required? No, for tangible personal property. Yes, for taxable services. Out-of-state resellers drop-shipping to Missouri customers should consider getting a sales tax permit.

• How to Get One: Fill out the Sales and Use Tax Exemption Certificate (Form 149).

• Renewal: Blanket certificates expire every five years or on the date specified.

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• Mo. Code Regs. 10-107.100 (resale certificate rules)

Nebraska

• Registration Required? No.

• How to Get One: Fill out the Nebraska Resale or Exempt Sale Certificate for Sales Tax Exemption (Form 13).

• Renewal: Blanket certificates do not expire as long as a "recurring business relationship" (at least one sale every twelve months) exists.

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• Neb. Admin. R. & Regs. 1-013 and Neb. Admin. R. & Regs. 1-014 (resale certificate rules)

Nevada

• Registration Required? No.

• How to Get One: Fill out the Nevada Resale Certificate.

• Renewal: Blanket certificates do not expire until revoked in writing.

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• Nev. Admin. Code 372.730 (resale certificate requirements)

New Jersey

• Registration Required? No.

• How to Get One: Fill out the New Jersey Resale Certificate (Form ST-3) or the New Jersey Resale Certificate for Non-New Jersey Sellers (Form ST-3NR).

• Renewal: Blanket certificates do not expire as long as the purchaser is buying the same general type of property.

Learn More

• New Jersey FAQs for Sales & Use Tax

New Mexico

• Registration Required? No, if you do not have nexus in New Mexico. Yes, if you have nexus.

• How to Get One:

  • If no nexus: Fill out the Multistate Tax Commission’s Uniform Sales and Use Tax Certificate or the Border States Uniform Sale for Resale Certificate (Form 60-0081). An out-of-state sales tax license number can be used.

  • If nexus: Apply for a nontaxable transaction certificate (NTTC)

• Renewal: NTTCs are valid for one vendor for the same transaction type. Other resale certificates can be used as blanket certificates.

Learn More

• New Mexico FAQs for Non-Taxable Transaction Certificates

• Information regarding sales for resale:

New York

• Registration Required? No.1

• How to Get One: Fill out the New York Resale Certificate (Form ST-120).

• Renewal: Blanket resale certificates in New York do not expire as long as the purchaser is purchasing the same general type of property.

Learn More

• New York has a detailed guide to exemption certificates.

• For a comprehensive overview of New York sales tax, including the latest rules and regulations, visit our New York Sales Tax Guide. This resource provides all the information you need to ensure compliance and understand your tax obligations in the state.

North Carolina

• Registration Required? No.

• How to Get One: Fill out the Streamlined Sales and Use Tax Agreement Certificate of Exemption Form (Form E-595E).

• Renewal: Blanket certificates do not expire as long as a "recurring business relationship" (at least one sale every twelve months) exists.

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N.C. Gen. Stat. § 105-164.28 (exemption certificate rules)

North Dakota

• Registration Required? No.

• How to Get One: Fill out the North Dakota Certificate of Resale (SFN 21950).

• Renewal: Blanket certificates are valid until revoked in writing.

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• N.D. Cent. Code § 57-39.2-10 and N.D. Admin. Code 81-04.1-01-15 (rules for sales for resale and resale certificates)

Ohio

• Registration Required? No.

• How to Get One: Fill out the Sales and Use Blanket Exemption Certificate (Form STEC B).

• Renewal: Blanket certificates are valid until revoked in writing.

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• Ohio Rev. Code Ann. § 5739.03(B) (exemption certificate rules)

Oklahoma

• Registration Required? No.

• How to Get One: Fill out the Streamlined Exemption Certificate Form for Oklahoma.

• Renewal: Blanket certificates are valid until revoked in writing.

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• Okla. Admin. Code 710:65-7-8, Okla. Stat. § 1365(G), and Okla. Admin. Code 710:65-13-200 (rules for sales for resale and exemption certificates)

• Streamlined Sales Tax Governing Board instructions (how to fill out the certificate)

Pennsylvania

• Registration Required? No.

• How to Get One: Fill out the Pennsylvania Exemption Certificate (Form REV-1220).

• Renewal: Blanket certificates are valid until revoked in writing.

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• Pa. Code 32.2 (exemption certificates rules)

• Pa. Code 32.3 (sales for resale rules)

Rhode Island

• Registration Required? No.

• How to Get One: Fill out the Rhode Island Resale Certificate (Form TPT-RES).

• Renewal: Blanket certificates do not expire as long as a "recurring business relationship" exists. A "recurring business relationship" exists when no more than twelve months pass between sales.

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• R.I. Gen. Laws § 44-18-25 (sales for resale rules)

• Rhode Island Division of Taxation FAQs (resale certificates FAQs)

South Carolina

• Registration Required? No.

• How to Get One: Fill out the South Carolina Resale Certificate (Form ST-8A).

• Renewal: Blanket certificates do not expire as long as a "recurring business relationship" exists. A "recurring business relationship" exists when no more than twelve months pass between sales.

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• S.C. Code Ann. § 12-36-130 (sales for resale rules)

• South Carolina Department of Revenue Sales and Use Tax FAQs

South Dakota

• Registration Required? No.

• How to Get One: Fill out the South Dakota Streamlined Sales and Use Tax Certificate of Exemption (Form ST-3).

• Renewal: Blanket certificates do not expire as long as a "recurring business relationship" exists. A "recurring business relationship" exists when no more than twelve months pass between sales.

Learn More

• S.D. Codified Laws Ann. § 10-45-2 (sales for resale rules)

• South Dakota Department of Revenue Sales Tax Guide

Tennessee

• Registration Required? No.

• How to Get One: Fill out the Tennessee Streamlined Sales and Use Tax Certificate of Exemption (Form Streamlined-EC).

• Renewal: Blanket certificates do not expire as long as a "recurring business relationship" exists. A "recurring business relationship" exists when no more than twelve months pass between sales.

Learn More

• Tenn. Code Ann. § 67-6-102 (sales for resale rules)

• Tennessee Department of Revenue Sales and Use Tax FAQs

Texas

• Registration Required? No.

• How to Get One: Fill out the Texas Sales and Use Tax Resale Certificate (Form 01-339).

• Renewal: Blanket certificates do not expire unless revoked in writing.

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• Tex. Tax Code Ann. § 151.054 (sales for resale rules)

• Texas Comptroller of Public Accounts Sales and Use Tax FAQs

Utah

• Registration Required? No.

• How to Get One: Fill out the Utah Sales Tax Exemption Certificate (Form TC-721).

• Renewal: Blanket certificates do not expire as long as a "recurring business relationship" exists. A "recurring business relationship" exists when no more than twelve months pass between sales.

Learn More

• Utah Code Ann. § 59-12-104 (sales for resale rules)

• Utah State Tax Commission Sales Tax Information

Vermont

• Registration Required? No.

• How to Get One: Fill out the Vermont Sales Tax Exemption Certificate (Form S-3).

• Renewal: Blanket certificates do not expire unless revoked in writing.

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• Vt. Stat. Ann. tit. 32, § 9701 (sales for resale rules)

• Vermont Department of Taxes Sales and Use Tax FAQs

Virginia

• Registration Required? No.

• How to Get One: Fill out the Virginia Sales and Use Tax Exemption Certificate (Form ST-10).

• Renewal: Blanket certificates do not expire unless revoked in writing.

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• Va. Code Ann. § 58.1-609.10 (sales for resale rules)

• Virginia Department of Taxation Sales and Use Tax Information

Washington

• Registration Required? Yes.

• How to Get One: Register with the state. A resale certificate will be issued electronically.

• Renewal: Resale certificates are valid for four years.

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• Wash. Admin. Code 458-20-102 (sales for resale rules)

• Washington State Department of Revenue Resale Certificate Information

West Virginia

• Registration Required? No.

• How to Get One: Fill out the West Virginia Streamlined Sales and Use Tax Certificate of Exemption (Form CST-280).

• Renewal: Blanket certificates do not expire as long as a "recurring business relationship" exists. A "recurring business relationship" exists when no more than twelve months pass between sales.

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• W. Va. Code § 11-15-9 (sales for resale rules)

• West Virginia State Tax Department Sales and Use Tax FAQs

Wisconsin

• Registration Required? No.

• How to Get One: Fill out the Wisconsin Sales and Use Tax Exemption Certificate (Form S-211).

• Renewal: Blanket certificates do not expire unless revoked in writing.

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• Wis. Stat. Ann. § 77.52 (sales for resale rules)

• Wisconsin Department of Revenue Sales and Use Tax Information

Wyoming

• Registration Required? No.

• How to Get One: Fill out the Wyoming Sales Tax Exemption Certificate (Form ST-104).

• Renewal: Blanket certificates do not expire unless revoked in writing.

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• Wyo. Stat. Ann. § 39-15-105 (sales for resale rules)

• Wyoming Department of Revenue Sales and Use Tax FAQs