Resale Certificate Requirements by State
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
- Requires a Sales and Use Tax License.
- Visit Maryland Department of Revenue.
Massachusetts
- Requires a Sales Tax Registration Certificate.
- Visit Massachusetts Department of Revenue.
Michigan
- Requires a Michigan Sales Tax License.
- Visit Michigan Department of Treasury.
Minnesota
- Requires a Minnesota Tax ID Number.
- Visit Minnesota Department of Revenue.
Mississippi
- Requires a Sales Tax Permit.
- Visit Mississippi Department of Revenue.
Missouri
- Requires a Missouri Sales Tax License.
- Visit Missouri Department of Revenue.
Montana
- No state sales tax.
- Resale certificates are not applicable.
Nebraska
- Requires a Nebraska Sales Tax Permit.
- Visit Nebraska Department of Revenue.
Nevada
- Requires a Nevada Sales Tax Permit.
- Visit Nevada Department of Taxation.
New Hampshire
- No state sales tax.
- Resale certificates are not applicable.
New Jersey
- Requires a New Jersey Resale Certificate (ST-3).
- Visit New Jersey Division of Taxation.
New Mexico
- Requires a New Mexico CRS Number.
- Visit New Mexico Taxation and Revenue Department.
New York
- Requires a Certificate of Authority.
- Visit New York State Department of Taxation and Finance.
North Carolina
- Requires a North Carolina Sales and Use Tax ID.
- Visit North Carolina Department of Revenue.
North Dakota
- Requires a Sales and Use Tax Permit.
- Visit North Dakota Office of State Tax Commissioner.
Ohio
- Requires an Ohio Vendor’s License.
- Visit Ohio Department of Taxation.
Oklahoma
- Requires an Oklahoma Sales Tax Permit.
- Visit Oklahoma Tax Commission.
Oregon
- No state sales tax.
- Resale certificates are not applicable.
Pennsylvania
- Requires a Sales Tax License.
- Visit Pennsylvania Department of Revenue.
Rhode Island
- Requires a Retail Sales Permit.
- Visit Rhode Island Division of Taxation.
South Carolina
- Requires a Retail License.
- Visit South Carolina Department of Revenue.
South Dakota
- Requires a Sales Tax License.
- Visit South Dakota Department of Revenue.
Tennessee
- Requires a Tennessee Sales Tax Certificate.
- Visit Tennessee Department of Revenue.
Texas
- Requires a Texas Sales and Use Tax Permit.
- Visit Texas Comptroller of Public Accounts.
Utah
- Requires a Sales Tax License.
- Visit Utah State Tax Commission.
Vermont
- Requires a Sales Tax Account Number.
- Visit Vermont Department of Taxes.
Virginia
- Requires a Virginia Sales Tax Certificate.
- Visit Virginia Department of Taxation.
Washington
- Requires a Reseller Permit.
- Visit Washington Department of Revenue.
West Virginia
- Requires a West Virginia Business Registration Certificate.
- Visit West Virginia State Tax Department.
Wisconsin
- Requires a Seller’s Permit.
- Visit Wisconsin Department of Revenue.
Wyoming
- Requires a Sales Tax License.
- Visit Wyoming Department of Revenue.
For specific details and application links, visit your state’s Department of Revenue website.