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.
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 FormAcceptance 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.