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Verified May 2026

Sales Tax Exemption Certificates

If you buy items for resale, or sell to tax-exempt organizations, you must handle exemption certificates correctly. Access official state forms and validation guides below.

Find the Right Exemption Certificate Path

Start with a state and exemption purpose, then use the official portal and checklist before submitting any certificate.

Certificate path

Typical checklist

What is a Resale Certificate?

A resale certificate (or exemption certificate) allows a business to purchase goods tax-free from a supplier, provided those goods will be resold to an end consumer. The end consumer will ultimately pay the sales tax.

As a seller, if you do not collect sales tax on a transaction, you must have a valid exemption certificate on file from the buyer. Otherwise, the state will hold you liable for the unpaid tax during an audit.

Official State Forms

Alabama

Alabama Department of Revenue Exemption Forms

Alaska

Alaska Department of Revenue Exemption Forms

Arizona

Arizona Department of Revenue Exemption Forms

Arkansas

Arkansas Department of Finance and Administration Exemption Forms

California

California Department of Tax and Fee Administration Exemption Forms

Colorado

Colorado Department of Revenue Exemption Forms

Connecticut

Connecticut Department of Revenue Services Exemption Forms

Delaware

Delaware Division of Revenue Exemption Forms

District of Columbia

DC Office of Tax and Revenue Exemption Forms

Florida

Florida Department of Revenue Exemption Forms

Georgia

Georgia Department of Revenue Exemption Forms

Hawaii

Hawaii Department of Taxation Exemption Forms

Idaho

Idaho State Tax Commission Exemption Forms

Illinois

Illinois Department of Revenue Exemption Forms

Indiana

Indiana Department of Revenue Exemption Forms

Iowa

Iowa Department of Revenue Exemption Forms

Kansas

Kansas Department of Revenue Exemption Forms

Kentucky

Kentucky Department of Revenue Exemption Forms

Louisiana

Louisiana Department of Revenue Exemption Forms

Maine

Maine Revenue Services Exemption Forms

Maryland

Maryland Comptroller Exemption Forms

Massachusetts

Massachusetts Department of Revenue Exemption Forms

Michigan

Michigan Department of Treasury Exemption Forms

Minnesota

Minnesota Department of Revenue Exemption Forms

Mississippi

Mississippi Department of Revenue Exemption Forms

Missouri

Missouri Department of Revenue Exemption Forms

Montana

Montana Department of Revenue Exemption Forms

Nebraska

Nebraska Department of Revenue Exemption Forms

Nevada

Nevada Department of Taxation Exemption Forms

New Hampshire

New Hampshire Department of Revenue Administration Exemption Forms

New Jersey

New Jersey Division of Taxation Exemption Forms

New Mexico

New Mexico Taxation and Revenue Department Exemption Forms

New York

New York State Department of Taxation and Finance Exemption Forms

North Carolina

North Carolina Department of Revenue Exemption Forms

North Dakota

North Dakota Office of State Tax Commissioner Exemption Forms

Ohio

Ohio Department of Taxation Exemption Forms

Oklahoma

Oklahoma Tax Commission Exemption Forms

Oregon

Oregon Department of Revenue Exemption Forms

Pennsylvania

Pennsylvania Department of Revenue Exemption Forms

Puerto Rico

Puerto Rico Treasury Department (Hacienda) Exemption Forms

Rhode Island

Rhode Island Division of Taxation Exemption Forms

South Carolina

South Carolina Department of Revenue Exemption Forms

South Dakota

South Dakota Department of Revenue Exemption Forms

Tennessee

Tennessee Department of Revenue Exemption Forms

Texas

Texas Comptroller of Public Accounts Exemption Forms

Utah

Utah State Tax Commission Exemption Forms

Vermont

Vermont Department of Taxes Exemption Forms

Virginia

Virginia Department of Taxation Exemption Forms

Washington

Washington State Department of Revenue Exemption Forms

West Virginia

West Virginia State Tax Department Exemption Forms

Wisconsin

Wisconsin Department of Revenue Exemption Forms

Wyoming

Wyoming Department of Revenue Exemption Forms

Multi-State Certificates

Selling across multiple states? You may be able to use the Uniform Sales & Use Tax Exemption Certificate, accepted by 38 states.

Get MTC Form

Acceptance Best Practices

  • Ensure the form is fully filled out and signed.
  • Verify the buyer's Tax ID on the state portal.
  • Check that the business description matches the items being purchased.

Sitewide Helper

Sales Tax Calculator & Compliance Helper

One compact utility block for tax calculation, reverse calculation, ZIP lookup, nexus checks, exemption guidance, and product taxability.

Advanced Sales Tax Calculator

Estimate tax with shipping, discounts, and exempt subtotal support.

Live Tool
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Selected location

Sales tax

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Taxable base:

Total due

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Effective rate:

Rounded to the nearest cent. Tax treatment of shipping and discounts can vary by state.

Reverse Sales Tax Calculator

Work backward from the total paid to estimate the pre-tax price and tax amount.

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Pre-tax price

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Tax amount

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ZIP / City Sales Tax Lookup

Search by ZIP code, city, county, or state to find current combined rates and local breakdowns.

Economic Nexus Checker

Compare your state-specific sales activity against current nexus thresholds using existing site data.

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Nexus estimate

Should I Collect Sales Tax?

A fast intent-matching decision tree for businesses, marketplace sellers, and remote sellers.

Do you sell taxable goods or taxable services?

Do you sell into states outside your home state?

Have you crossed a nexus threshold in a destination state?

Do marketplaces handle most of your sales?

Do you have physical presence in the state?

Decision

Exemption Certificate Finder

Point buyers and sellers toward the right official portal and documentation checklist.

Certificate path

Typical checklist

Product Taxability Checker

Version 1 uses the categories already modeled in the current database and always links back to official verification.

State-aware estimate