Reseller Forms

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