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
|
| 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
|
| 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
|
| 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
|
| 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
|
| 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
|
| 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
|
| 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
|
| 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
|
| 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 |