Issued by
Buyer (Reseller)
Received by
Seller
When it's used
- Tax-exempt purchases for resale
- Sales tax compliance
Legal significance
Allows businesses to purchase goods tax-free when those goods will be resold. The seller must maintain valid certificates to justify tax-exempt sales.
What goes on it
| Field | Description | Required |
|---|---|---|
| Buyer Information | Company name and address | Yes |
| State Tax ID/Permit Number | Sales tax registration numberExample: TX 12-345678-9 | Yes |
| Type of Business | Wholesaler, retailer, manufacturer, etc. | Yes |
| Description of Property | General category of goods being purchasedExample: Pallets, packaging materials, shipping supplies | Yes |
| Reason for Exemption | Resale, further processing, etc. | Yes |
| Signature | Authorized signature certifying accuracy | Yes |
| Date | Date certificate was signed | Yes |
Resale certificates by state
Each link goes to the state's own form. Where a state has no form to fill in, the link goes to its tax department page and the note says what to give the seller instead.
States with no general sales tax
Delaware, Montana, New Hampshire, and Oregon have no general sales tax, so they have no state resale certificate. A seller based in one of them can still owe another state's tax on what it ships there, and may ask for that state's certificate.
- Delaware(opens in a new tab) It taxes the seller's gross receipts instead.
- Montana(opens in a new tab) Some resort areas levy a local resort tax on lodging, food and luxuries. Buying from a seller in another state, you can offer the Montana Business Registry Resale Certificate(opens in a new tab); the seller does not have to accept it.
- New Hampshire(opens in a new tab) The state does not issue resale certificates or tax-exempt numbers.
- Oregon(opens in a new tab) Buying from a seller in another state, you can offer the Oregon Business Registry Resale Certificate(opens in a new tab); the seller does not have to accept it.
Official sources
Related documents
A tax exemption certificate allows qualified organizations (government, non-profits, manufacturers) to purchase goods without paying sales tax.
The W-9 form (Request for Taxpayer Identification Number) is used by businesses to collect vendor tax information for 1099 reporting.