Reseller Forms
To streamline your efforts, this page allows you to quickly find the necessary information and forms for obtaining tax exemption status in the state where your business operates. By downloading and submitting the applicable certificate, you can ensure that you meet all requirements and obtain the proper exemptions. In some cases, it may be more efficient to use the multijurisdictional form to fulfill the requirements for multiple states at once. Be sure to consult with your tax advisor to determine if this option is suitable for your business.
PLEASE NOTE: Bear Rootz does not provide tax, legal, or accounting advice.
| State | MTC | SST | State Form(s) | Download |
|---|---|---|---|---|
| Alabama (AL) | Application for Certificate of Exemption (EX-A1) Must register in-state. Does not accept out-of-state certificates. | |||
| Alaska (AK) | — | — | No state sales tax No resale certificate required. | N/A |
| Arizona (AZ) | TPT Exemption Certificate – General (Form 5000) Accepts out-of-state resale certificates. | |||
| Arkansas (AR) | Exemption Certificate (ST-391) Accepts out-of-state resale certificates. | |||
| California (CA) | Resale Certificate (CDTFA-230) Must register in-state. Does not accept out-of-state certificates. | |||
| Colorado (CO) | Sales Tax Exemption Certificate (DR 0563) Accepts out-of-state resale certificates. | |||
| Connecticut (CT) | CT Sales & Use Tax Resale Certificate Accepts out-of-state resale certificates. | |||
| Delaware (DE) | — | — | Delaware Wholesale Exemption Certificate No general sales tax, but wholesale exemption available. | |
| Florida (FL) | Annual Resale Certificate (DR-13) Must register in-state. Does not accept out-of-state certificates. | |||
| Georgia (GA) | Certificate of Exemption (ST-5) Accepts out-of-state resale certificates. | |||
| Hawaii (HI) | Resale Certificate (G-17) Must register in-state. Does not accept out-of-state certificates. | |||
| Idaho (ID) | Sales Tax Resale or Exemption Certificate (ST-101) Accepts out-of-state resale certificates. | |||
| Illinois (IL) | Certificate of Resale (CRT-61) Must register in-state. Does not accept out-of-state certificates. | |||
| Indiana (IN) | General Sales Tax Exemption Certificate (ST-105) Accepts out-of-state resale certificates. | |||
| Iowa (IA) | Sales/Use/Excise Tax Exemption Certificate (31-014) Accepts out-of-state resale certificates. | |||
| Kansas (KS) | Sales Tax Exemption Certificate (ST-28A) Accepts out-of-state resale certificates. | |||
| Kentucky (KY) | Resale Certificate (51A105) Accepts out-of-state resale certificates. | |||
| Louisiana (LA) | Louisiana Resale Certificate (R-1034) Must register in-state. Download from LATAP account. | |||
| Maine (ME) | Resale Certificate Accepts out-of-state resale certificates. Contact DOR for form. | |||
| Maryland (MD) | Resale Certificate Must register in-state. No specific form required. | |||
| Massachusetts (MA) | Sales Tax Resale Certificate (ST-4) Must register in-state. Does not accept out-of-state certificates. | |||
| Michigan (MI) | Sales and Use Tax Certificate of Exemption (Form 3372) Accepts out-of-state resale certificates. | |||
| Minnesota (MN) | Certificate of Exemption (ST3) Accepts out-of-state resale certificates. | |||
| Mississippi (MS) | — | No certificate required Valid sales tax permit is sufficient. | N/A | |
| Missouri (MO) | Sales and Use Tax Exemption Certificate (Form 149) Accepts out-of-state resale certificates. | |||
| Montana (MT) | — | — | No state sales tax No resale certificate required. | N/A |
| Nebraska (NE) | Nebraska Resale or Exempt Sale Certificate (Form 13) Accepts out-of-state resale certificates. | |||
| Nevada (NV) | Nevada Resale Certificate Accepts out-of-state resale certificates. | |||
| New Hampshire (NH) | — | — | No state sales tax No resale certificate required. | N/A |
| New Jersey (NJ) | Resale Certificate (ST-3) Accepts out-of-state resale certificates. | |||
| New Mexico (NM) | Nontaxable Transaction Certificate (NTTC) Must register in-state. Only accepts MTC or Border States certificates. | |||
| New York (NY) | Resale Certificate (ST-120) Accepts out-of-state resale certificates. | |||
| North Carolina (NC) | Streamlined Sales and Use Tax Certificate of Exemption Accepts out-of-state resale certificates. | |||
| North Dakota (ND) | Certificate for Resale (SFN 21950) Accepts out-of-state resale certificates. | |||
| Ohio (OH) | Sales and Use Tax Blanket Exemption Certificate (STEC B) Accepts out-of-state resale certificates. | |||
| Oklahoma (OK) | MTC Exemption Form Accepts out-of-state resale certificates. | |||
| Oregon (OR) | — | — | No state sales tax No resale certificate required. | N/A |
| Pennsylvania (PA) | Exemption Certificate (REV-1220) Accepts out-of-state resale certificates. | |||
| Rhode Island (RI) | Streamlined Sales and Use Tax Exemption Certificate Accepts out-of-state resale certificates. | |||
| South Carolina (SC) | Resale Certificate (ST-8A) Accepts out-of-state resale certificates. | |||
| South Dakota (SD) | Sales/Use Tax Exemption Certificate Accepts out-of-state resale certificates. | |||
| Tennessee (TN) | Certificate of Resale (SS-3) Accepts out-of-state resale certificates. | |||
| Texas (TX) | Texas Sales and Use Tax Resale Certificate (01-339) Must register in-state. Does not accept out-of-state certificates. | |||
| Utah (UT) | Exemption Certificate (TC-721) Accepts out-of-state resale certificates. | |||
| Vermont (VT) | Purchaser's Certificate of Exemption (S-3) Accepts out-of-state resale certificates. | |||
| Virginia (VA) | Certificate of Exemption (ST-10) Accepts out-of-state resale certificates. | |||
| Washington (WA) | Resale Permit or SST Certificate Accepts out-of-state resale certificates. | |||
| Washington DC (DC) | Sales and Use Tax Exemption Form (FR-234) Must register in DC. Does not accept out-of-state certificates. | |||
| West Virginia (WV) | Streamlined Sales & Use Tax Certificate Accepts out-of-state resale certificates. | |||
| Wisconsin (WI) | Sales & Use Tax Exemption Certificate (S-211) Accepts out-of-state resale certificates. | |||
| Wyoming (WY) | Streamlined Sales Tax Certificate of Exemption Accepts out-of-state resale certificates. |
Important: State tax policies change frequently. Always verify current requirements with the destination state's revenue department before relying on any certificate. This information is provided for convenience only and does not constitute tax advice.