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.

MULTIJURISDICTION (MTC): Uniform sales & use tax certificate – CLICK HERE

STREAMLINED SALES TAX GOVERNING BOARD (SSUT): Streamlined sales tax agreement form – CLICK HERE

 

PLEASE NOTE: Bear Rootz does not provide tax, legal, or accounting advice.

STATE MTC Form Accepted SSUT Form Accepted STATE CERTIFICATE FORM FOR SALES FOR RESALE LINK FOR STATE FORM 
Alabama Yes No STE-1 (EX-A1 is an application for STE-1)

Issued by the Alabama Department of Revenue.

DOWNLOAD ST-EX-A1 FORM
Alaska N/A N/A N/A N/A
Arizona Yes No Form 5000A; Border States Uniform Sales for Resale Certificate* DOWNLOAD FORM 500A

 

DOWNLOAD BORDER STATES UNIFORM SALES FORM

Arkansas Yes Yes Form ST-391 (nonresident purchaser holding a similar permit issued by another state may provide a current and valid permit number) DOWNLOAD ST-391 FORM
California Yes No General Resale Certificate; Border States Uniform Sales for Resale Certificate only accepted prior to January 1, 2021 DOWNLOAD CALIFORNIA RESALE CERTIFICATE FORM
Colorado Yes No Sales Tax Exemption Certificate (DR 0563) – CO Multijurisdictional sales tax exemption certificate) – does not have a specific resale certificate. A retailer must also retain copies of any of the forms the retailer has accepted from an out-of-state purchaser or Standard Colorado Affidavit of Exempt Sale (DR 5002) DOWNLOAD DR 0563 FORM

 

DOWNLOAD DR 5002 FORM

Connecticut Yes No Connecticut Sales & Use Tax Resale Certificate (provides a section to complete other state registration or ID number) DOWNLOAD SALES & USE RESALE FORM
Delaware N/A N/A
District of Columbia No No Form OTR-368 DOWNLOAD OTR-368 FORM
Florida No No Form DR-13 Issued by the Florida Department of Revenue. Please contact your local government agency.
Georgia Yes Yes Form ST-5 DOWNLOAD ST-5 FORM
Hawaii Yes No Form G-17 DOWNLOAD G-17 FORM
Idaho Yes No Form ST-101 DOWNLOAD ST-101 FORM
Illinois Yes No Form CRT-61 (A purchaser may certify that the purchaser is authorized to do business out-of-state and will resell and deliver property only to purchasers located outside the state of Illinois) DOWNLOAD CRT-61 FORM
Indiana No Yes Form ST-105 (If not registered with the Indiana DOR, provide your State Tax ID Number from another State) DOWNLOAD ST-105 FORM
Iowa Yes Yes Form 31-014 DOWNLOAD 31-014 FORM
Kansas Yes Yes Form ST-28A DOWNLOAD ST-28A FORM
Kentucky Yes Yes Form 51A-105; Form 51A127 Out-of-State Purchase Exemption Certificate – State accepts an exemption certificate from out of state purchaser certifying that the buyer is exemption in the state of residence from sales/use tax DOWNLOAD 51A-105 FORM
Louisiana No No Form R-1064, Louisiana Resale Certificate; R-1042; R-1079 Purchases for Resale by Foreign Purchaser – Requires Domicile State & Domicile Tax Account Number DOWNLOAD R-1064 FORM

 

DOWNLOAD R-1042 FORM

 

DOWNLOAD R-1079 FORM

Maine Yes No Form STA-119, State provided Resale Form DOWNLOAD STA-119 FORM
Maryland No No Suggested Blanket Resale Certificate; MD SUTEC Application DOWNLOAD SUGGESTED BLANKET RESALE FORM

 

DOWNLOAD MD SUTEC FORM

Massachusetts No No Form ST-4 DOWNLOAD ST-4 FORM
Michigan Yes Yes Form 3372; The same information in another format from the purchaser, or resale or exemption certificates or other written evidence of exemption authorized by another state or country. Form 3372 Instructions. DOWNLOAD 3372 FORM
Minnesota Yes Yes Form ST-3 ( If there is no Minnesota tax identification number, then the purchaser’s state tax identification number issued by another state, and the name of that state) DOWNLOAD ST-3 FORM
Mississippi No No Resale certificate; must maintain substantiating records and State issued permit can be provided Issued by the Mississippi Department of Revenue. Please contact your local government agency.
Missouri Yes No Form 149 (May provide the state in which purchaser is located and registered – Home State) DOWNLOAD 149 FORM
Montana N/A N/A
Nebraska Yes Yes Form 13 – Foreign State Sales Tax Number can be provided instead of Nebraska Sales Tax ID Number DOWNLOAD F-13 FORM
Nevada No Yes Resale Certificate DOWNLOAD RESALE FORM
New Hampshire N/A N/A
New Jersey Yes Yes Form ST-3; Form ST-3NR (Resale certificate for non-New Jersey sellers) DOWNLOAD ST-3 FORM
New Mexico Yes No Form ACD-31098, Non-Taxable Transaction Certificates (NTTC); Border States Uniform Sales for Resale Certificate* DOWNLOAD ACD-31098 FORM

 

DOWNLOAD ACD-31050 NTTC FORM

 

DOWNLOAD BORDER STATES UNIFORM FORM

New York No No Form ST-120 (May provide another state registration number if not required to registered in NY) DOWNLOAD ST-120 FORM
North Carolina Yes Yes Form E-595E Streamlined Sales and Use Tax Agreement Certificate of Exemption is the state’s version of the Streamlined Sales Tax Agreement certificate; Purchaser’s tax ID number of another state can be provided to E-595E DOWNLOAD E-595E FORM
North Dakota Yes Yes Form SFN 21950 DOWNLOAD SFN 21950 FORM
Ohio Yes Yes STEC B, STEC U DOWNLOAD STEC B FORM

 

DOWNLOAD STEC U FORM

Oklahoma Yes Yes Form BT107 (Purchaser’s sales tax permit) DOWNLOAD BT107 FORM
Oregon N/A N/A
Pennsylvania Depends No Form Rev-1220 DOWNLOAD REV-1220 FORM
Rhode Island Yes Yes Resale Certificate DOWNLOAD RESALE CERTIFICATE FORM
South Carolina Yes No Form ST-8A (single use) – May provide a valid retail license number and state information of another state DOWNLOAD ST-8A FORM
South Dakota No Yes Form 2040 (SD SSUT Certificate) DOWNLOAD 2040 SD SSUT FORM
Tennessee Yes Yes Sales and Use Tax Certificate of Resale Issued by the Tennessee Department of Revenue. Please contact your local government agency.
Texas Yes No Form 01-339 (Retailers based in Mexico must also provide a copy of their Mexico registration form to the seller); Form 01-909-1 Border States Uniform Sales for Resale Certificate* DOWNLOAD 01-339 FORM

 

DOWNLOAD 01-909 FORM

Utah Yes Yes Form TC-721; Form TC-721NR Sales Tax Exemption Certificate

for Non-Utah Retailers Accepting Merchandise Delivery in Utah

DOWNLOAD TC-721 FORM

 

DOWNLOAD TC-721NR FORM

Vermont Yes Yes Form S-3 DOWNLOAD S-3 FORM
Virginia No No Form ST-10; Form ST-14 (Out-of-State dealer) DOWNLOAD ST-10 FORM

 

DOWNLOAD ST-14 FORM

Washington Yes Yes Reseller Permit Issued by the Washington Department of Revenue. Please contact your local government agency.
West Virginia No Yes Form F0003 Streamline Certificate of Exemption DOWNLOAD F0003 FORM
Wisconsin Yes Yes Form S-211 (Provides non-Wisconsin FEIN or ID number section) DOWNLOAD S-211 FORM
Wyoming No Yes Form F0003 Streamline Certificate of Exemption DOWNLOAD F0003 FORM

By accessing pricing & product info, you agree to receive sales and marketing communications from Bear Rootz.