What is a resale certificate called in Nevada?

Nevada calls it the Nevada Resale Certificate (Form TAX-F005). The buyer fills in and signs the Nevada Resale Certificate and gives it to the seller.

Resale certificate · Nevada

How to Use the Nevada Resale Certificate

The short answer. The Nevada Resale Certificate (Form TAX-F005) is the document a business gives a supplier to buy goods for resale without paying Nevada sales tax. The buyer fills in and signs the Nevada Resale Certificate and gives it to the seller. Nevada publishes a form, but any document that carries the information the state requires is accepted.

Resale Certificates in Nevada at a Glance

What Nevada calls it	Nevada Resale Certificate (Form TAX-F005)
How you get it	The buyer fills it in
Documents accepted	The state's form, or any document with the required information
Blank form	Download it from the state
Who may give one	Depends on the circumstances
MTC uniform certificate	Accepted, with conditions
Streamlined Sales Tax certificate	Accepted
How long it lasts	Does not expire, with conditions
Blanket certificate	Allowed
What protects the seller	Obtaining a fully completed certificate
Seller keeps it for	At least 4 years (the state's general sales tax records period)
Law	Nevada statute and regulation, cited in the sources

Read from the government sources listed at the foot of this page, last checked September 29, 2026. See the sources.

Who May Give a Resale Certificate in Nevada

Whether a buyer must hold a Nevada seller's permit to buy for resale depends on the circumstances. Nevada's statute relieves the seller only when the buyer holds a Nevada seller's permit or is registered for Nevada through the Streamlined Sales Tax system, while the Department's FAQ says out-of-state resale certificates are acceptable. Confirm with the Nevada Department of Taxation before giving a certificate without a Nevada registration.

The buyer fills in and signs the Nevada Resale Certificate and gives it to the seller.

Which Documents Are Accepted

Nevada publishes a form, but any document that carries the information the state requires is accepted.

The Multistate Tax Commission lists Nevada among the states that accept its uniform resale certificate, with conditions. The Commission's notes for Nevada say: Nevada accepts it only as a resale certificate (not for any other exemption), for tangible personal property bought for resale, and sellers should not accept it from a contractor.

Nevada accepts the Streamlined Sales Tax Certificate of Exemption.

What the certificate must contain is set by Nevada law, cited in the sources.

How Long It Lasts

The Nevada Resale Certificate does not expire. The Department says a Nevada resale certificate stays valid until the buyer closes its Nevada sales tax account, and a blanket certificate stays valid until the buyer revokes it in writing.

One blanket certificate may cover repeat purchases from the same seller.

For Sellers Who Accept One

Under Nevada's law, a seller that obtains a fully completed certificate is relieved of liability for the tax on that sale. The seller must obtain a fully completed certificate, or the information to complete one, within 90 days after the sale, or a fully completed certificate within 120 days after a Department request. The seller loses this protection if it fraudulently failed to collect the tax, or solicited the buyer to provide the resale certificate unlawfully.

The state's general sales tax records period is at least 4 years.

Worth Knowing in Nevada

The Department recommends that sellers regularly verify a buyer's permit through its permit search. The certificate covers tangible personal property bought for resale.

More for Nevada Businesses

Nevada's sales tax registration page
Sales tax nexus checker, to see where your sales may require you to register.
Nevada LLC guide, for forming and running an LLC in the state.
LLC guide for eBay sellers in Nevada, for selling through a marketplace.

Frequently Asked Questions

: Nevada calls it the Nevada Resale Certificate (Form TAX-F005). The buyer fills in and signs the Nevada Resale Certificate and gives it to the seller.
: Whether a buyer must hold a Nevada seller's permit to buy for resale depends on the circumstances. Nevada's statute relieves the seller only when the buyer holds a Nevada seller's permit or is registered for Nevada through the Streamlined Sales Tax system, while the Department's FAQ says out-of-state resale certificates are acceptable. Confirm with the Nevada Department of Taxation before giving a certificate without a Nevada registration.
: The Multistate Tax Commission lists Nevada among the states that accept its uniform resale certificate, with conditions. The Commission's notes for Nevada say: Nevada accepts it only as a resale certificate (not for any other exemption), for tangible personal property bought for resale, and sellers should not accept it from a contractor. Nevada accepts the Streamlined Sales Tax Certificate of Exemption.
: The Nevada Resale Certificate does not expire. The Department says a Nevada resale certificate stays valid until the buyer closes its Nevada sales tax account, and a blanket certificate stays valid until the buyer revokes it in writing. One blanket certificate may cover repeat purchases from the same seller.
: Under Nevada's law, a seller that obtains a fully completed certificate is relieved of liability for the tax on that sale. The seller must obtain a fully completed certificate, or the information to complete one, within 90 days after the sale, or a fully completed certificate within 120 days after a Department request. The seller loses this protection if it fraudulently failed to collect the tax, or solicited the buyer to provide the resale certificate unlawfully. The state's general sales tax records period is at least 4 years.

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.

Sources

Each entry below is a document recorded in our verified Nevada sources, and each entry says what the document is. Some statutory text is read from an accurate mirror rather than from the state's own host, and those say so. Where we hold the citation but no stable public link, the citation is printed on its own rather than pointed at a guessed address.

tax.nv.gov/wp-content/uploads/2024/03/TAX-F005-Resale-Certificate-1.pdfNevada Resale Certificate, TAX-F005 (V2026.1)
leg.state.nv.us/NRS/NRS-372.htmlNRS Chapter 372 (372.155, 372.165, 372.170, 372.735)
leg.state.nv.us/NRS/NRS-360.htmlNRS 360.5973, Issuance of seller's permit
leg.state.nv.us/NRS/NRS-360B.htmlNRS 360B.200, SST registration system
leg.state.nv.us/NAC/NAC-372.htmlNAC 372.730, Resale certificates
tax.nv.gov/faqs/sales-tax-faqs/Sales Tax FAQs, Nevada Department of Taxation
mtc.gov/wp-content/uploads/2023/01/Unif-Resale-Cert-revised-10-14-22.pdfMTC Uniform Sales & Use Tax Resale Certificate, Multijurisdiction (rev. 10-14-2022)
streamlinedsalestax.org/docs/default-source/forms/exemption-certificateb926a7ab4a0d43e1ad4fe8eb19e79cbb.pdf?sfvrsn=857843d_7Streamlined Sales Tax Certificate of Exemption, SSTGB Form F0003 (rev. 12/21/2021)
streamlinedsalestax.org/Shared-Pages/State-DetailStreamlined Sales Tax Governing Board, State Information (member list)
Law on resale certificates in Nevada: NRS 372.155, 372.165 and 372.170
Law on resale certificates in Nevada: NAC 372.730
What the certificate must contain: NRS 372.165; NAC 372.730(1)(a)

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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.