Resale Certificate Requirements

Reseller Requirements

For information on a specific state's requirements, please contact that state’s sales tax department.

Alabama
AL Sales Tax License or
MTC Form and AL Sales Tax License
https://revenue.alabama.gov/sales-use/

Alaska
No sales tax in state

Arkansas
AR Sales & Use Tax Permit or
SST Form & AR Sales and Use Tax Permit
https://www.dfa.arkansas.gov/excise-tax/sales-and-use-tax/sales-and-use-tax-forms/

Arizona
AZ Form 5000A and Privilege Tax License
https://azdor.gov/forms/tpt-forms/arizona-resale-certificate

California
CA Resale Certificate or
MTC Form & CA Seller’s Permit
https://www.cdtfa.ca.gov/formspubs/cdtfa230.pdf

Colorado
CO DR-0563 MJ Form, State Tax License & City License (if applicable)
https://www.colorado.gov/pacific/tax/sales-tax-account-license

Connecticut
CT Resale Certificate or
MTC Form & Sales & Use Tax Permit
https://portal.ct.gov/-/media/DRS/Forms/1995Forms/Resale-Certificate.pdf?la=en

Delaware
No sales tax in state

Florida
State Issued DR-13 Certificate
https://floridarevenue.com/taxes/taxesfees/Pages/annual_resale_certificate_sut.aspx

Georgia
GA ST-5 Certificate of Exemption or
SST Form and Sales Certificate of Registration
https://dor.georgia.gov/sites/dor.georgia.gov/files/related_files/document/LATP/Form/ST-5_Certificate_of_Exemption%2010.25.16.pdf

Hawaii
HI G-17 Form and General Excise Tax License
https://tax.hawaii.gov/forms/a1_b2_1geuse/

Idaho
Idaho ST-101 Form or
MTC Form and Seller’s Permit
https://tax.idaho.gov/s-results-form.cfm?doc=EFO00149

Illinois
IL CRT-61 and Certificate of Registration or
MTC Form and Certificate of Registration
https://www2.illinois.gov/rev/forms/sales/Documents/sales/crt-61.pdf

Indiana
IN ST-105 or
SST Form and Registered Retail Merchant Certificate 471126
https://www.in.gov/dor/3504.htm

Iowa
IA Sales Tax Exempt Certificate Form 31-014 or
SST Form and Sales and Use Tax Permit
https://tax.iowa.gov/sites/default/files/2019-08/IowaSalesTaxExemptionCertificate%2831014%29.pdf

Kansas
KS ST-28A or
SST Form and Retailers Sales Tax Registration Certificate
https://www.crucial.com/wcsstore/CrucialSAS/pdf/tax-certs/kansas-booklet.pdf

Kentucky
KY 51A105 Form and Sales and Use Tax Permit or
SST Form and Sales & Use Tax Permit
https://revenue.ky.gov/Forms/51A105%20(7-19).pdf

Louisiana
State Issued R-1064 Form and Parish Certificate
https://www.revenue.louisiana.gov/SalesTax/ResaleCertificate

Maine
Maine Resale Certificate
https://www1.maine.gov/revenue/salesuse/Bull54.pdf

Maryland
MTC Form and Sales and Use Tax License
https://taxes.marylandtaxes.gov/Business_Taxes/Business_Tax_Types/Sales_and_Use_Tax/Sales_Records/Resale_Certificates.shtml

Massachusetts
MA ST-4 Form and Sale and Use Tax Registration
https://www.mass.gov/files/documents/2018/01/31/dor-sales-use-form-st-4.pdf

Michigan
MI 3372 Form or
SST Form and Sales Tax License
https://www.michigan.gov/documents/taxes/3372_216612_7.pdf

Minnesota
MN ST3 Form or
SST Form and Sales and Use Tax Permit
https://www.revenue.state.mn.us/sites/default/files/2011-11/st3.pdf

Mississippi
MS Retailer’s Permit Form ST
https://www.dor.ms.gov/Pages/default.aspx

Missouri
MO Form 149 and Sales Tax License or
MTC Form and Sales Tax License
https://dor.mo.gov/forms/149.pdf

Montana
No sales tax in state

Nebraska
NE Form 13 or
SST Form and Sales Tax Permit
http://www.revenue.nebraska.gov/tax/current/fill-in/f_13.pdf

Nevada
SST Form and Sales Tax Permit
https://tax.nv.gov/uploadedFiles/taxnvgov/Content/Forms/Resale_Certificate.pdf

New Hampshire
No sales tax in state

New Jersey
NJ ST-3 or
SST Form and Sales Tax Certificate of Authority
https://www.state.nj.us/treasury/taxation/pdf/other_forms/sales/st3.pdf

New Mexico
State issued Type 2-NTTC Form
http://www.tax.newmexico.gov/Businesses/non-taxable-transaction-certificates.aspx

New York
NY ST-120 Form and Sales Tax Certificate of Authority
https://www.tax.ny.gov/pdf/current_forms/st/st120_fill_in.pdf

North Carolina
E-595E Form and Certificate of Registration or
SST Form and Certificate of Registration
https://files.nc.gov/ncdor/documents/files/E595E_6-19.pdf

North Dakota
ND SFN 21950 Form or
SST Form and Sales and Use Tax Permit
https://www.nd.gov/tax/data/upfiles/media/resale-cert1.pdf?20190903134107

Ohio
OH STEC U Form and Ohio Vendor License
https://www.tax.ohio.gov/sales_and_use/information_releases/st200502.aspx

Oklahoma
OK Sales Tax Permit or
SST Form and OK Sales Tax Permit
https://www.sai.ok.gov/Search%20FormsPubs/database/Streamlined%20tax%20exempt%20form.pdf

Oregon
No sale tax in state

Pennsylvania
PA REV-1220 Exemption Certificate and Sales Tax License
https://www.revenue.pa.gov/FormsandPublications/FormsforBusinesses/SUT/Documents/rev-1220.pdf

Rhode Island
Resale Certificate and Sales Tax License or
SST Form and Sales Tax License
http://www.tax.ri.gov/taxforms/sales_excise/sales_use.php

South Carolina
ST-8A Form and SC Retail License
https://dor.sc.gov/forms-site/Forms/ST8A.pdf

South Dakota
SST Form and Sales Tax License
https://www.state.sd.us/eforms/secure/eforms/E1932V10-StreamlinedCertificateofExemption.pdf

Tennessee
TN State Issued Resale Certificate or
SST Form
https://revenue.support.tn.gov/hc/en-us/articles/115005048223-How-do-I-get-a-Tennessee-Sales-and-Use-Tax-Certificate-of-Resale-

Texas
TX Resale Certificate and Sales and Use Tax Permit
https://comptroller.texas.gov/taxes/exempt/forms/

Utah
Utah TC-721 Form and Sales Tax License
https://tax.utah.gov/forms/current/tc-721.pdf

Virginia
VA ST-10 Form and Certificate of Registration
https://www.tax.virginia.gov/sites/default/files/taxforms/exemption-certificates/any/st-10-any.pdf

Vermont
VT S-3 or SST Form and Sales Tax License
https://tax.vermont.gov/sites/tax/files/documents/s-3.pdf

Washington
WA State Issued Reseller Permit or
SST Form and Permit Number Specified on Form
https://dor.wa.gov/find-taxes-rates/retail-sales-tax/reseller-permits

West Virginia
SST Form and Business Registration Certificate
https://tax.wv.gov/Documents/sst/f0003.pdf

Wisconsin
WI S-211 Form or
SST Form and Seller’s Certificate of registration
https://www.revenue.wi.gov/DORForms/s-211f.pdf

Wyoming
SST Form and Sales and Use Tax License
http://revenue.wyo.gov/Excise-Tax-Division/exemption-certificate-power-of-attorney-forms

Washington DC
DC OTR-368 Form and Sales Tax License
https://otr.cfo.dc.gov/publication/otr-368-certificate-resale

Uniform Sales and Use Tax Certificate (MTC)
http://www.mtc.gov/Resources/Uniform-Sales-Use-Tax-Exemption-Certificate

Streamlined Exemption Certification Form (SST Form)
https://www.streamlinedsalestax.org/Shared-Pages/exemptions