Issued By
Buyer (Exempt Entity)
Received By
Seller
Retention
4-6 years depending on state
When It's Required
- Government purchases
- Non-profit purchases
- Manufacturing exemptions
Legal Significance
Must have valid exemption certificate on file before making tax-exempt sales. Certificates typically expire and must be renewed. Audit liability falls on seller if certificates are invalid.
What Goes On It
| Field | Description | Required |
|---|---|---|
| Exempt Entity Name | Organization claiming exemption | Yes |
| Exemption Number | State-issued exemption ID | Yes |
| Type of Exemption | Government, non-profit, agricultural, manufacturing, etc. | Yes |
| Scope | Specific items or all purchases | Yes |
| Expiration Date | When exemption expires | Yes |
| Authorized Signature | Signed by authorized representative | Yes |
State-Specific Forms
| State | Resale Certificate | Tax Exemption | Notes |
|---|---|---|---|
| Alabama (AL) | Download Form | Same as resale | - |
| Arizona (AZ) | Download Form | View Forms | - |
| Arkansas (AR) | Download Form | View Forms | - |
| California (CA) | Download Form | Same as resale | - |
| Colorado (CO) | Download Form | Same as resale | - |
| Connecticut (CT) | Download Form | Same as resale | - |
| Florida (FL) | Download Form | View Forms | - |
| Georgia (GA) | Download Form | View Forms | - |
| Hawaii (HI) | Download Form | Same as resale | - |
| Idaho (ID) | Download Form | Same as resale | - |
| Illinois (IL) | Download Form | View Forms | - |
| Indiana (IN) | Download Form | View Forms | - |
| Iowa (IA) | Download Form | Same as resale | - |
| Kansas (KS) | Download Form | View Forms | - |
| Kentucky (KY) | Download Form | View Forms | - |
| Louisiana (LA) | Download Form | View Forms | - |
| Maine (ME) | Download Form | View Forms | - |
| Maryland (MD) | Download Form | View Forms | - |
| Massachusetts (MA) | Download Form | View Forms | - |
| Michigan (MI) | Download Form | View Forms | - |
| Minnesota (MN) | Download Form | Same as resale | - |
| Mississippi (MS) | Download Form | View Forms | - |
| Missouri (MO) | Download Form | View Forms | - |
| Nebraska (NE) | Download Form | View Forms | - |
| Nevada (NV) | Download Form | Same as resale | - |
| New Jersey (NJ) | Download Form | View Forms | - |
| New Mexico (NM) | Download Form | Same as resale | New Mexico uses a Gross Receipts Tax, not traditional sales tax |
| New York (NY) | Download Form | View Forms | - |
| North Carolina (NC) | Download Form | View Forms | - |
| North Dakota (ND) | Download Form | View Forms | - |
| Ohio (OH) | Download Form | View Forms | - |
| Oklahoma (OK) | Download Form | View Forms | - |
| Pennsylvania (PA) | Download Form | View Forms | - |
| Rhode Island (RI) | Download Form | Same as resale | - |
| South Carolina (SC) | Download Form | View Forms | - |
| South Dakota (SD) | Download Form | View Forms | - |
| Tennessee (TN) | Download Form | View Forms | - |
| Texas (TX) | Download Form | View Forms | - |
| Utah (UT) | Download Form | View Forms | - |
| Vermont (VT) | Download Form | View Forms | - |
| Virginia (VA) | Download Form | View Forms | - |
| Washington (WA) | Download Form | View Forms | - |
| West Virginia (WV) | Download Form | View Forms | - |
| Wisconsin (WI) | Download Form | View Forms | - |
| Wyoming (WY) | Download Form | Same as resale | - |
States With No Sales Tax
Alaska, Delaware, Montana, New Hampshire, Oregon do not have a state sales tax, so resale certificates are not required for purchases in these states.