What is a resale certificate called in Utah?

Utah calls it the Utah Sales Tax Exemption Certificate (Form TC-721). The buyer fills in and signs the Utah Sales Tax Exemption Certificate and gives it to the seller.

Resale certificate · Utah

How to Use the Utah Sales Tax Exemption Certificate

The short answer. The Utah Sales Tax Exemption Certificate (Form TC-721) is the document a business gives a supplier to buy goods for resale without paying Utah sales tax. The buyer fills in and signs the Utah Sales Tax Exemption Certificate and gives it to the seller. Utah publishes a form, but any document that carries the information the state requires is accepted.

Resale Certificates in Utah at a Glance

What Utah calls it	Utah Sales Tax Exemption Certificate (Form TC-721)
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	Another state's registration accepted (buyers located outside Utah that are not required to register)
MTC uniform certificate	Accepted
Streamlined Sales Tax certificate	Accepted
How long it lasts	Depends on the circumstances
Blanket certificate	Allowed
What protects the seller	Obtaining a fully completed certificate
Seller keeps it for	3 years (the state's general sales tax records period)
Law	Utah 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 Utah

A buyer located outside Utah that is not required to register there may buy for resale using a registration number issued by another state. The document it gives is Form TC-721NR for goods delivered to it in Utah (a new one for each delivery), or the Streamlined or MTC certificate with its other-state number.

The buyer fills in and signs the Utah Sales Tax Exemption Certificate and gives it to the seller.

Which Documents Are Accepted

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

Utah accepts the Multistate Tax Commission's Uniform Sales and Use Tax Resale Certificate.

Utah accepts the Streamlined Sales Tax Certificate of Exemption.

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

How Long It Lasts

How long the Utah Sales Tax Exemption Certificate stays valid depends on the circumstances. A certificate stays good without renewal while you buy from the same seller at least once every 12 months. If more than 12 months pass between purchases, the seller must get a new certificate.

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

For Sellers Who Accept One

Under Utah's law, a seller that obtains a fully completed certificate is relieved of liability for the tax on that sale. The seller must obtain the certificate or its required information within 90 days after the sale. The seller loses this protection if it knew or had reason to know the information was materially false, or knowingly took part in evading the tax. After a Tax Commission request, it has 120 days to prove the sale was not taxable or get a certificate taken in good faith.

The state's general sales tax records period is 3 years.

Worth Knowing in Utah

A retailer based outside Utah that takes delivery of goods in Utah uses Form TC-721NR, which covers only the invoices listed on it, so a new one is needed for each delivery. Utah publishes separate forms for governments and schools (TC-721G) and for religious and charitable organizations (TC-721RC).

More for Utah Businesses

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

Frequently Asked Questions

: Utah calls it the Utah Sales Tax Exemption Certificate (Form TC-721). The buyer fills in and signs the Utah Sales Tax Exemption Certificate and gives it to the seller.
: A buyer located outside Utah that is not required to register there may buy for resale using a registration number issued by another state. The document it gives is Form TC-721NR for goods delivered to it in Utah (a new one for each delivery), or the Streamlined or MTC certificate with its other-state number.
: Utah accepts the Multistate Tax Commission's Uniform Sales and Use Tax Resale Certificate. Utah accepts the Streamlined Sales Tax Certificate of Exemption.
: How long the Utah Sales Tax Exemption Certificate stays valid depends on the circumstances. A certificate stays good without renewal while you buy from the same seller at least once every 12 months. If more than 12 months pass between purchases, the seller must get a new certificate. One blanket certificate may cover repeat purchases from the same seller.
: Under Utah's law, a seller that obtains a fully completed certificate is relieved of liability for the tax on that sale. The seller must obtain the certificate or its required information within 90 days after the sale. The seller loses this protection if it knew or had reason to know the information was materially false, or knowingly took part in evading the tax. After a Tax Commission request, it has 120 days to prove the sale was not taxable or get a certificate taken in good faith. The state's general sales tax records period is 3 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 Utah 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.

le.utah.gov/xcode/Title59/Chapter12/59-12-S106.htmlUtah Code 59-12-106 (version effective 5/3/2023)
adminrules.utah.gov/public/rule/R865-19s/Current%20RulesUtah Admin. Code R865-19S-23 and R865-19S-25 (version effective 8/13/2026, read via the eRules public API)
tax.utah.gov/forms/current/tc-721.pdfForm TC-721, Utah Sales Tax Exemption Certificate
tax.utah.gov/forms/current/tc-721nr.pdfForm TC-721NR, Sales Tax Exemption Certificate for Non-Utah Retailers Accepting Merchandise Delivery in Utah
tax.utah.gov/business/sales-tax/sales-use-tax-faq/Utah State Tax Commission, Sales and Use Tax FAQ
mtc.gov/wp-content/uploads/2023/01/Unif-Resale-Cert-revised-10-14-22.pdfMTC Uniform Sales and Use Tax Resale Certificate, Multijurisdiction (revised 10/14/2022)
streamlinedsalestax.org/docs/default-source/forms/exemption-certificateb926a7ab4a0d43e1ad4fe8eb19e79cbb.pdf?sfvrsn=857843d_5Streamlined Sales Tax Certificate of Exemption, SSTGB Form F0003 (rev. 12/21/2021)
le.utah.gov/lrgc/recodification.htmUtah Legislature, Recodification Tables
streamlinedsalestax.org/Shared-Pages/State-DetailStreamlined Sales Tax Governing Board, State Detail (Full Member States; Associate Member States: Tennessee)
Law on resale certificates in Utah: Utah Code 59-12-106(3)
Law on resale certificates in Utah: Utah Admin. Code R865-19S-23
What the certificate must contain: Utah Code 59-12-106(3)(a) to (b)

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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.