Resale Certificates: All 50 States
By Edmond Hui · Verified September 29, 2026
The short answer. A resale certificate is the document a business gives a supplier when buying goods to resell, so the supplier does not charge the tax on a retail sale. 45 states levy a state sales tax or a similar tax; Alaska, Delaware, Montana, New Hampshire and Oregon do not. The table below covers each state.
What We Found Across the States That Tax Sales
- Of the 45 states with a state sales tax or similar tax we verified, 14 accept a registration number issued by another state, 4 accept a written statement from a buyer not registered there, 1 requires its own registration and 26 depend on circumstances set out on the state's page. In 13 of the 18 that accept another state's number or a statement, that route is limited to buyers located outside the state.
- The Multistate Tax Commission's own uniform resale certificate lists 37 of the 45 states with a state sales tax or similar tax as accepting it. 1 more says so in its own rules. The other 7 are not on its list; each state's page says what we found. 25 of the states that accept it attach conditions, set out on each state's page.
- The Streamlined Sales Tax Governing Board lists 23 of the 45 states with a state sales tax or similar tax as full members, and member states accept its Certificate of Exemption. 1 more says so in its own rules. 1 says in its own rules that it does not accept it. The other 20 are not on its list; each state's page says what we found. 1 of the states that accept it attaches conditions, set out on each state's page.
- Of the 40 states with a state sales tax or similar tax we verified, 13 have a certificate that does not expire, 3 set a fixed period, 2 have one that expires each year and 22 make it depend on the circumstances. In 8 of the 16 without an annual or case-by-case expiry, the state attaches a condition, set out on its page. We have not checked the other 5.
- 42 of the 42 states with a state sales tax or similar tax we verified allow one blanket certificate to cover repeat purchases from the same seller. We have not checked the other 3.
All 50 States: Document, Who May Give One, Forms and Expiry
Every answer is read from the state's own statute, rules, forms or guidance, or from the multistate bodies' published state notes. A cell reading “Not confirmed” is a gap in what we have verified so far, never a reported “no.” N/A marks a state with no state sales tax.
| State | Document | Who may give one | MTC uniform certificate | SST certificate | How long it lasts |
|---|---|---|---|---|---|
| Alabama | Alabama Sales Tax License | Depends on the circumstances | Accepted, with conditions | Not confirmed | Expires each year |
| Alaska | No state sales tax | N/A | N/A | N/A | N/A |
| Arizona | Arizona Resale Certificate (Form 5000A) | Another state's registration accepted | Accepted, with conditions | Not confirmed | Depends on the circumstances |
| Arkansas | Exemption Certificate (Form ST391) | Another state's registration accepted | Accepted | Accepted | Depends on the circumstances |
| California | California Resale Certificate (Form CDTFA-230) | A written statement accepted in place of a number | Accepted, with conditions | Not confirmed | Does not expire |
| Colorado | Declaration of Wholesale or Entity Sales Tax Exemption (Form DR 5002) | Another state's registration accepted | Accepted, with conditions | Not confirmed | Depends on the circumstances |
| Connecticut | Sales & Use Tax Resale Certificate | Depends on the circumstances | Accepted, with conditions | Not confirmed | Valid for 3 years, with conditions |
| Delaware | No state sales tax | N/A | N/A | N/A | N/A |
| Florida | Florida Annual Resale Certificate for Sales Tax (Form DR-13) | Depends on the circumstances | Accepted, with conditions | Not confirmed | Expires each year |
| Georgia | Sales Tax Certificate of Exemption, Georgia Purchaser (Form ST-5) | Depends on the circumstances | Accepted, with conditions | Accepted | Does not expire |
| Hawaii | Resale Certificate for Goods (Form G-17) | Buyer must be registered in Hawaii | Accepted, with conditions | Not confirmed | Does not expire |
| Idaho | Sales Tax Resale or Exemption Certificate (Form ST-101) | Depends on the circumstances | Accepted, with conditions | Not confirmed | Not confirmed |
| Illinois | Certificate of Resale (Form CRT-61) | Depends on the circumstances | Accepted, with conditions | Not confirmed | Depends on the circumstances |
| Indiana | General Sales Tax Exemption Certificate (Form ST-105) | Depends on the circumstances | Not confirmed | Accepted | Not confirmed |
| Iowa | Iowa Sales/Use/Excise Tax Exemption Certificate (Form 31-014) | Another state's registration accepted | Accepted | Accepted | Depends on the circumstances |
| Kansas | Resale Exemption Certificate (Form ST-28A) | Depends on the circumstances | Accepted, with conditions | Accepted | Depends on the circumstances |
| Kentucky | Resale Certificate (Form 51A105) | Depends on the circumstances | Accepted | Accepted | Depends on the circumstances |
| Louisiana | Louisiana Resale Certificate (Form R-1064) | Depends on the circumstances | Not confirmed | Not confirmed | Valid for 1 year |
| Maine | Resale Certificate | Depends on the circumstances | Accepted, with conditions | Not confirmed | Depends on the circumstances |
| Maryland | Resale Certificate | Depends on the circumstances | Accepted, with conditions | Not confirmed | Depends on the circumstances |
| Massachusetts | Sales Tax Resale Certificate (Form ST-4) | A written statement accepted | Not confirmed | Not confirmed | Not confirmed |
| Michigan | Michigan Sales and Use Tax Certificate of Exemption (Form 3372) | Depends on the circumstances | Accepted | Accepted | Depends on the circumstances |
| Minnesota | Certificate of Exemption (Form ST3) | Another state's registration accepted | Accepted, with conditions | Accepted | Does not expire, with conditions |
| Mississippi | Sales Tax Permit | Depends on the circumstances | Not confirmed | Not confirmed | Does not expire, with conditions |
| Missouri | Sales and Use Tax Exemption Certificate (Form 149) | Depends on the circumstances | Accepted | Not confirmed | Does not expire, with conditions |
| Montana | No state sales tax | N/A | N/A | N/A | N/A |
| Nebraska | Nebraska Resale or Exempt Sale Certificate for Sales Tax Exemption (Form 13) | Another state's registration accepted | Accepted | Accepted | Depends on the circumstances |
| Nevada | Nevada Resale Certificate (Form TAX-F005) | Depends on the circumstances | Accepted, with conditions | Accepted | Does not expire, with conditions |
| New Hampshire | No state sales tax | N/A | N/A | N/A | N/A |
| New Jersey | Sales Tax Resale Certificate (Form ST-3) | Depends on the circumstances | Accepted, with conditions | Accepted | Depends on the circumstances |
| New Mexico | Nontaxable Transaction Certificate | Depends on the circumstances | Accepted, with conditions | Not confirmed | Depends on the circumstances |
| New York | Resale Certificate (Form ST-120) | Depends on the circumstances | Not confirmed | Not confirmed | Does not expire, with conditions |
| North Carolina | Streamlined Sales and Use Tax Certificate of Exemption (Form E-595E) | Another state's registration accepted | Accepted | Accepted | Depends on the circumstances |
| North Dakota | Certificate of Resale (Form SFN 21950) | Another state's registration accepted | Accepted | Accepted | Depends on the circumstances |
| Ohio | Sales and Use Tax Blanket Exemption Certificate (Form STEC B) | Depends on the circumstances | Accepted, with conditions | Accepted | Not confirmed |
| Oklahoma | No state form (a written certification) | Depends on the circumstances | Accepted, with conditions | Accepted | Depends on the circumstances |
| Oregon | No state sales tax | N/A | N/A | N/A | N/A |
| Pennsylvania | Pennsylvania Exemption Certificate (Form REV-1220) | A written statement accepted in place of a number | Accepted, with conditions | Not confirmed | Not confirmed |
| Rhode Island | Rhode Island Resale Certificate | A written statement accepted in place of a number | Accepted, with conditions | Accepted | Does not expire, with conditions |
| South Carolina | Resale Certificate (Form ST-8A) | Another state's registration accepted | Accepted | Not confirmed | Does not expire |
| South Dakota | Streamlined Certificate of Exemption | Another state's registration accepted | Accepted | Accepted | Depends on the circumstances |
| Tennessee | Tennessee Sales and Use Tax Certificate of Resale | Another state's registration accepted | Accepted | Accepted | Depends on the circumstances |
| Texas | Texas Sales and Use Tax Resale Certificate (Form 01-339) | Another state's registration accepted | Accepted | Not accepted | Does not expire |
| Utah | Utah Sales Tax Exemption Certificate (Form TC-721) | Another state's registration accepted | Accepted | Accepted | Depends on the circumstances |
| Vermont | Vermont Sales Tax Exemption Certificate for Purchases for Resale, by Exempt Organizations, and by Direct Pay Permit (Form S-3) | Depends on the circumstances | Accepted, with conditions | Accepted | Depends on the circumstances |
| Virginia | Sales and Use Tax Certificate of Exemption (Resale) (Form ST-10) | Another state's registration accepted | Accepted, with conditions | Not confirmed | Does not expire |
| Washington | Reseller Permit | Depends on the circumstances | Accepted, with conditions | Accepted, with conditions | Valid for 4 years, with conditions |
| West Virginia | Streamlined Sales Tax Certificate of Exemption (Form F0003) | Depends on the circumstances | Not confirmed | Accepted | Depends on the circumstances |
| Wisconsin | Wisconsin Sales and Use Tax Exemption Certificate (Form S-211) | Depends on the circumstances | Accepted, with conditions | Accepted | Does not expire |
| Wyoming | Streamlined Sales Tax Certificate of Exemption (Form F0003) | Depends on the circumstances | Not confirmed | Accepted | Depends on the circumstances |
Arizona (a transaction privilege tax), Hawaii (a general excise tax) and New Mexico (a gross receipts tax) levy a different tax rather than a sales tax, and the certificate works differently there; each state's page says how.
The States With No State Sales Tax
Alaska, Delaware, Montana, New Hampshire and Oregon have no state sales tax, so none of them has a state certificate for buying tax free inside the state. The other 45 states in this guide levy a state sales tax or a similar tax on sales.
| State | Local sales tax | What applies locally |
|---|---|---|
| Alaska | Yes, a general local sales tax in some places | In Alaska, sales taxes are levied by cities and boroughs rather than by the state. A business with a location in a taxing community uses that community's own resale certificate. A remote reseller with no physical presence in the community can apply to the Alaska Remote Seller Sales Tax Commission (ARSSTC) for a Remote Reseller Exemption Certificate, which is valid through December 31 of the year it is issued and must be renewed each year. Local certificate: Remote Reseller Sales Tax Exemption Certificate. |
| Delaware | None | Delaware has no state or local sales tax, so resale certificates do not apply to purchases in Delaware. Delaware instead levies a gross receipts tax on the seller, and sales for resale are not exempt from it. A Delaware wholesaler selling to an out-of-state buyer who picks the goods up in Delaware uses Form 373, the Wholesale Exemption Certificate, to support that sale. |
| Montana | Specific local taxes only | Montana has no general state sales tax. Communities and areas designated as resort areas may levy a local resort tax of up to 3 percent (plus up to 1 percent more for infrastructure where approved) on lodging, food service, bars, destination recreation and luxuries, and the statute excludes goods and services sold for resale by the lodging, food, bar and recreation establishments it taxes. The Department of Revenue does not administer the resort tax. Montana publishes a certificate its businesses can offer suppliers in other states: Montana Business Registry Resale Certificate. Sellers in other states may accept it but do not have to. |
| New Hampshire | None | New Hampshire has no general sales tax on goods purchased in the state. The Department of Revenue Administration does not issue certificates for resale or sales tax exemption, or tax exempt numbers (its only resale application, Form DP-143, is for the separate Communications Services Tax). |
| Oregon | Specific local taxes only | Oregon has no general sales or use tax, so there is no Oregon certificate for buying tax free inside Oregon. Some cities levy specific local taxes, such as Ashland's 5% tax on prepared food and non-alcoholic beverages. For buying goods for resale from sellers in other states, the Department of Revenue publishes the Oregon Business Registry Resale Certificate (150-800-002). Oregon publishes a certificate its businesses can offer suppliers in other states: Oregon Business Registry Resale Certificate. Sellers in other states may accept it but do not have to. |
Know Where You Have to Register First
Whether you may give a resale certificate can turn on where you are registered for sales tax, and the table above shows what each state asks. The sales tax nexus checker shows where your sales may require you to register.
Frequently Asked Questions
This guide is general information, not legal or tax advice, and reading it does not create an attorney-client relationship. It reports what each state's tax agency, or the multistate bodies' published notes, say about the certificate a buyer gives a supplier when it buys goods for resale, with the sources this page cites. It cannot tell you whether your own purchase qualifies: that turns on what you buy, whether you resell it, and where you are registered, and a certificate given for a purchase that does not qualify can leave the buyer owing the tax. Confirm your own position with the tax agency named on this page before you give or accept one.
Edmond Hui · Founder, MyStateLLC
Edmond Hui is a software engineer and serial entrepreneur based in New York who has founded multiple online businesses across e-commerce, media, and information publishing. Before transitioning into tech, he spent years as a commercial real estate professional closing deals totaling over 100,000 square feet, giving him firsthand experience with business formation and entity structuring. He built MyStateLLC to provide the free, state-specific LLC guidance he wished existed when forming his own companies.