Research / link access date: 2026-09-10. Prefer .gov sources. Items marked MISSING need confirmation of the current form on the state site before publish.
This page is a convenience index of public government links for sales tax resale / exemption certificates used when buying inventory for resale. It is not legal, tax, or accounting advice. Rules change. Forms move. Acceptance of multistate certificates varies. Confirm requirements with your state Department of Revenue / Taxation and your accountant or tax advisor before relying on any form.
What PPEI needs from dealers: a completed exemption or resale certificate documenting purchases for resale (or equivalent official documentation your state uses). A sales tax license/permit alone is often not enough unless your state expressly treats the permit as the resale credential (see your state below).
Some dealers operating in multiple states use a multistate form in addition to (or, where accepted, instead of) a state form. Not every state accepts these. Always check your state section.
SST member states accept the SST exemption certificate (with state-specific ID rules). The MTC form lists accepting states and footnotes. Louisiana does not accept other states’ or multistate exemption certificates.
Jump by postal abbreviation (A–Z):
Retailers registered for Alabama sales tax use their Sales Tax License (via My Alabama Taxes) when buying for resale. Entities not required to hold a sales tax license who buy at wholesale may apply for a Certificate of Exemption (Form ST:EX-A1); if approved, ADOR issues Form STE-1 for vendors.
Official linkNo general statewide sales/use tax; a state resale/exemption certificate for general sales tax is not applicable. Some localities (esp. Alaska) may have local sales taxes. confirm with the locality and your accountant.
Official linkComplete Arizona Resale Certificate Form 5000A and give it to the vendor (do not send to AZDOR). Do not use Form 5000 for sale-for-resale; AZDOR directs resale claims to 5000A.
Official linkUse Arkansas Exemption Certificate Form ST-391. Nonresident purchasers holding a similar permit from another state may enter that state’s permit number on the form.
Official linkCalifornia does not ‘issue’ a numbered resale certificate form from CDTFA in the same way some states do. Purchasers download CDTFA-230 (General Resale Certificate) or use any document that meets Regulation 1668 content rules (name/address, seller’s permit number or explanation, ‘for resale’ statement, description,…
Official linkColorado does not prescribe a unique ‘resale-only’ certificate number system like some states. Purchasers may use DR 5002 (Declaration of Wholesale or Entity Sales Tax Exemption) or the MTC Uniform Sales & Use Tax Resale Certificate; give documentation to the seller (do not send DR 5002 to CDOR).
Official linkIssue a Connecticut Sales and Use Tax Resale Certificate (or a certificate that substantially resembles the official DRS form) to the seller, including your Connecticut Tax Registration Number.
Official linkNo general statewide sales/use tax; a state resale/exemption certificate for general sales tax is not applicable. Some localities (esp. Alaska) may have local sales taxes. confirm with the locality and your accountant.
Official linkDC uses a resale certificate process through the Office of Tax and Revenue; Avalara and common industry guides cite Form OTR-368. Confirm the current form on OTR’s site before submitting to PPEI.
Official linkDirect form download was not independently verified on 2026-09-10. Confirm the current form on this official site before sending to PPEI.
Businesses registered to collect Florida sales tax are issued an Annual Resale Certificate for Sales Tax (Form DR-13). Download/print from Florida DOR eServices (available each November for the following year) and present it to vendors for purchases for resale.
Official linkComplete Georgia Sales Tax Certificate of Exemption Form ST-5, check the purchases-for-resale box, include your Georgia sales tax number when required, and give the form to the seller (do not mail to DOR).
Official linkHawaii uses general excise tax. Complete Form G-17 Resale Certificate for Goods (General Form 1) with your Hawaii GE tax ID and give it to the seller; do not send to DOTAX.
Official linkComplete Form ST-101 Sales Tax Resale or Exemption Certificate and provide it to the seller. Buyers generally need an Idaho seller’s permit number (validate at tax.idaho.gov).
Official linkComplete Form CRT-61 Certificate of Resale and give it to the seller. Sellers should verify the purchaser’s Illinois retailer/reseller account ID is active (MyTax Illinois). Update blanket certificates at least every three years.
Official linkUse Indiana General Sales Tax Exemption Certificate Form ST-105 (available on DOR sales tax forms page). Purchaser must be registered with Indiana DOR or provide another state’s ID where allowed.
Official linkComplete Iowa Sales Tax Exemption Certificate Form 31-014 (single purchase or blanket) claiming the resale exemption and give it to the seller.
Official linkKansas retailers use Resale Exemption Certificate Form ST-28A with a valid Kansas sales tax registration number. Wholesalers / certain out-of-state buyers may use Multi-Jurisdiction Form ST-28M or the SST certificate (PR-78SSTA) per KDOR Pub. KS-1520.
Official linkIndustry and Avalara guides identify Form 51A105 (Resale Certificate) plus acceptance of MTC and SST certificates. Confirm the current PDF on Kentucky DOR’s forms library before use (direct PDF path returned HTTP 403 from this research host on 2026-09-10).
Official linkDirect form download was not independently verified on 2026-09-10. Confirm the current form on this official site before sending to PPEI.
Louisiana issues a state Resale Certificate (Form R-1064) through LaTAP. Certificates are valid one year and must be renewed via LaTAP. Louisiana does not accept other states’ or multistate exemption certificates for Louisiana sales-tax exemption claims.
Official linkMaine Revenue Services issues a separate Resale Certificate (distinct from the Retailer Certificate) to qualifying registered retailers; valid up to five calendar years. Out-of-state purchasers may use the MTC Uniform Sales & Use Tax Certificate; a home-state resale certificate alone is not valid in Maine.
Official linkMaryland has no single mandatory numbered resale form. Give the seller a resale certificate that includes buyer name, address, Maryland sales and use tax registration number, and a signed statement that the purchase is for resale (see Comptroller Business Tax Tip #4 sample). Out-of-state rules are restrictive.
Official linkUse Form ST-4 Sales Tax Resale Certificate. Purchaser must hold a valid Massachusetts vendor registration (MassTaxConnect). Confirm current ST-4 on mass.gov forms lists (forms list returned HTTP 403 from this research host on 2026-09-10).
Official linkDirect form download was not independently verified on 2026-09-10. Confirm the current form on this official site before sending to PPEI.
Complete Michigan Sales and Use Tax Certificate of Exemption Form 3372, selecting resale as applicable, and give it to the seller. Blanket certificates have specific recurring-relationship / max four-year rules on the form instructions.
Official linkComplete Form ST3 Certificate of Exemption, select the Resale reason, and give it to the seller (do not send to Minnesota Department of Revenue).
Official linkMississippi does not issue a separate resale exemption certificate form. Purchasers buy for resale tax-exempt by providing a valid Mississippi sales tax permit number to the vendor. Confirm current practice on dor.ms.gov.
Official linkComplete Form 149 Sales and Use Tax Exemption Certificate, select purchases of tangible personal property for resale, include retailer Missouri tax ID (or out-of-state registration as instructed), and give it to the seller.
Official linkNo general statewide sales/use tax; a state resale/exemption certificate for general sales tax is not applicable. Some localities (esp. Alaska) may have local sales taxes. confirm with the locality and your accountant.
Official linkComplete Nebraska Resale or Exempt Sale Certificate Form 13 and give it to the seller. Nebraska also recognizes the MTC Uniform certificate and SSUTA certificates (Reg-1-013).
Official linkNevada statutes require a resale certificate from a purchaser who holds a Nevada permit (or is registered under streamlined provisions). Avalara notes MTC Uniform certificate acceptance. Confirm current forms and My Nevada Tax permit tooling on tax.nv.gov.
Official linkDirect form download was not independently verified on 2026-09-10. Confirm the current form on this official site before sending to PPEI.
NH DRA states it does not issue Certificates for Resale or Tax Exemptions and does not issue tax-exempt numbers for general sales tax (none exists). Print/refer vendors to the DRA resale-exempt certificates page if needed.
Official linkComplete New Jersey Sales Tax Resale Certificate Form ST-3 (single-purchase or blanket) with NJ taxpayer ID and give it to the seller. Out-of-state sellers may use ST-3NR; SST Form ST-SST is also accepted for most exemptions.
Official linkNew Mexico uses Non-Taxable Transaction Certificates (NTTCs), not a generic ‘resale certificate.’ Resellers obtain/execute Type 2 (and related) NTTCs through Taxpayer Access Point after receiving an NMBTIN.
Official linkUse Form ST-120 Resale Certificate (fill-in on Tax Department forms list). Give a properly completed certificate to the seller within 90 days of purchase. Not for construction contractors (see ST-120.1).
Official linkNorth Carolina uses Form E-595E, Streamlined Sales and Use Tax Certificate of Exemption, for purchases for resale and other exempt purchases (sales/use tax registration or exemption number generally required).
Official linkAvalara and industry sources cite Certificate of Resale Form SFN 21950. Confirm the current form download on tax.nd.gov before use (direct PDF not independently verified on 2026-09-10).
Official linkDirect form download was not independently verified on 2026-09-10. Confirm the current form on this official site before sending to PPEI.
Use Ohio blanket exemption certificate STEC B (or unit certificate STEC U) for continuing claims, or the SST / MTC multistate forms as accepted. Give the completed certificate to the seller.
Official linkOklahoma accepts the SST Certificate of Exemption and the MTC Uniform Resale Certificate for many resale claims (Avalara 2026 guide). Confirm any state-specific OTC forms on oklahoma.gov/tax.
Official linkDirect form download was not independently verified on 2026-09-10. Confirm the current form on this official site before sending to PPEI.
No general statewide sales/use tax; a state resale/exemption certificate for general sales tax is not applicable. Some localities (esp. Alaska) may have local sales taxes. confirm with the locality and your accountant.
Official linkComplete PA Exemption Certificate REV-1220. For resale, select the resale exemption and enter your 8-digit PA Sales Tax License ID (or explain why not required). Give the form to the seller; do not send to the Department.
Official linkComplete a Rhode Island sales and use tax resale certificate bearing your sales tax permit number (or note why a permit is not required) and give it to the vendor. Sellers may also accept the SST Certificate of Exemption.
Official linkComplete Resale Certificate Form ST-8A and give it to the seller. Another state’s resale certificate/number may be noted on the form. Verify retail license numbers at dor.sc.gov/verify-a-retail-license.
Official linkProvide a completed exemption certificate to the seller claiming purchase for resale (single or blanket). TaxJar and industry guides cite Form 2040; confirm the current certificate on dor.sd.gov (Sales and Use Tax Guide describes exemption-certificate use).
Official linkDirect form download was not independently verified on 2026-09-10. Confirm the current form on this official site before sending to PPEI.
Avalara notes Tennessee accepts the MTC Uniform Resale Certificate and SST Certificate of Exemption. Confirm any Tennessee Department of Revenue certificate-of-exemption instructions on tn.gov/revenue before relying on a multistate form alone.
MISSING direct official form URL on 2026-09-10 research. Start from your state Department of Revenue / Taxation site and confirm the current form before sending to PPEI.
Complete Texas Sales and Use Tax Resale Certificate Form 01-339 with an 11-digit Texas sales and use tax permit number and give it to the seller (do not send to the Comptroller).
Official linkComplete Form TC-721 Utah Sales and Use Tax Exemption Certificate, select Resale or Re-lease, include sales tax license number, and give it to the seller.
Official linkComplete Form S-3 Vermont Sales Tax Exemption Certificate for Purchases for Resale (and certain exempt organizations / direct pay) and file it with the seller, not the Department. Confirm current PDF on tax.vermont.gov.
Official linkDirect form download was not independently verified on 2026-09-10. Confirm the current form on this official site before sending to PPEI.
Virginia Form ST-10 is the Certificate of Exemption for dealers purchasing tangible personal property for resale. Confirm the current ST-10 download from Virginia Tax forms search.
Official linkWashington uses a Department-issued reseller permit (apply/print/renew in My DOR), not a generic self-printed multistate form alone. Present a valid reseller permit to sellers; sellers can verify permits in My DOR.
Official linkAvalara indicates West Virginia accepts the SST Certificate of Exemption for resale/exemption claims. Confirm current State Tax Department instructions on tax.wv.gov.
Official linkDirect form download was not independently verified on 2026-09-10. Confirm the current form on this official site before sending to PPEI.
Use electronic Form S-211E (or paper S-211) Wisconsin Sales and Use Tax Exemption Certificate; select resale as applicable and give to the vendor (do not send to DOR).
Official linkWyoming uses an Exemption Certificate (commonly ETS Form 101) for purchases for resale; SST certificate is also widely cited. Confirm the current form on revenue.wyo.gov.
Official linkDirect form download was not independently verified on 2026-09-10. Confirm the current form on this official site before sending to PPEI.
Email your completed exemption or resale certificate to your PPEI contact, or reply to the dealer onboarding email with the signed form attached.
Links checked 2026-09-10. Report a broken link to your PPEI contact.
