If you plan to purchase products for resale, you may need a resale certificate to avoid paying sales tax on wholesale purchases. Each U.S. state has its own regulations regarding resale certificates, so it is important to understand the specific requirements for your business location.

What is a Resale Certificate?

A resale certificate, also known as a sales tax exemption certificate, allows businesses to buy goods tax-free if they are intended for resale. Instead of paying sales tax upfront, the seller collects the tax from the end consumer.

State-by-State Resale Certificate Requirements

Below is a general guide to resale certificate requirements for each U.S. state. Always check with the state's Department of Revenue for the most up-to-date information.

Maryland

Massachusetts

Michigan

Minnesota

Mississippi

Missouri

Montana

  • No state sales tax.
  • Resale certificates are not applicable.

Nebraska

Nevada

New Hampshire

  • No state sales tax.
  • Resale certificates are not applicable.

New Jersey

New Mexico

New York

North Carolina

North Dakota

Ohio

Oklahoma

Oregon

  • No state sales tax.
  • Resale certificates are not applicable.

Pennsylvania

Rhode Island

South Carolina

South Dakota

Tennessee

Texas

Utah

Vermont

Virginia

Washington

West Virginia

Wisconsin

Wyoming

For specific details and application links, visit your state’s Department of Revenue website.

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