Sales Tax Permit, Seller’s Permit & Resale Certificate by State

In Alabama, a resale certificate is called a Sales Tax License (for entities making purchases to resale).

The State of Alaska does NOT levy a sales tax. Several local municipalities within the state do levy a sales tax.

The gross receipts or gross proceeds derived from sales for resale to persons regularly engaged in the business of reselling the articles or services purchased are exempt from tax provided that such sales are made to persons to whom a permit has been issued as provided in Ark. Code Ann. § 26-52-201 et seq. and GR-72. A seller may accept a valid retail permit, or resale permit, issued by another state.

When you sell or lease merchandise, vehicles, or other tangible personal property in California, even temporarily, you are generally required to register with the CDTFA and to pay sales tax on your taxable sales.

There is no charge for a seller’s permit. However, depending on the type of business and anticipated taxable sales, we may ask you for a security deposit.

Purchase for Resale. Mark this box if you are claiming a purchase for resale, which means you plan to resell the item in an unaltered or unused state in your ordinary course of business. You cannot claim this exemption if you are the user or consumer of the item.

You may accept a resale certificate from a seller with a place of business outside Connecticut who intends to resell the purchased items in the regular course of business. It does not matter whether the state or country in which the purchaser has a place of business imposes sales and use taxes.

There are no state or local sales taxes in Delaware and as such, sales tax exemption certificates and reseller certificates are not applicable to Delaware.

I certify that all of the tangible personal property and services purchased from you in connection with this sale are for resale or rental either in the same form or for incorporation as a material part of other property being produced for resale or rental.

The purchaser holds a current “Annual Resale Certificate” (form DR-13) issued by the Florida Department of Revenue, and the specific purchase is made for resale or rental and no other purpose

A Georgia business can purchase tangible personal property for resale without paying sales tax by providing the supplier with a properly completed Form ST-5 Certificate of Exemption.

That the Purchaser is the holder of Hawaii Tax Identification No. GE __ __ __ -__ __ __ -__ __ __ __ - __ __ under the General Excise Tax Law and subject to the taxing jurisdiction of the State. That all of the purchases of tangible personal property to which this Certificate applies: are purchases for resale at retail or leases under Chapter 237, HRS; and/or are purchases for resale at wholesale under Chapter 237, HRS;

Buyers must have an Idaho seller’s or E911 fee permit number unless they’re: • Wholesalers making no retail sales. • Retailers selling only through marketplace facilitators. (A marketplace facilitator is a person who provides a marketplace for third-party sellers.) • Out-of-state retailers with no Idaho business presence (e.g., physical location, representatives, employees, etc.).

The purchaser is registered as a retailer or reseller with IDOR. Account ID number __ __ __ __ - __ __ __ __ __ . The purchaser is an out-of-State purchaser authorized to do business out-of-State and not required to be registered as a retailer or reseller in Illinois and will resell and deliver this property only to purchasers located outside the State of Illinois.

A person who is engaged in making wholesale sales in Indiana and is registered as an Indiana retail merchant may issue an exemption certificate in lieu of paying Indiana sales tax upon purchases of tangible personal property, provided such purchases are exempt under Indiana law. For example, a wholesaler may issue an exemption certificate for tangible personal property purchased for resale by using an Indiana General Sales Tax Exemption Certificate (ST-105) or a Streamlined Sales Tax Agreement Certificate of Exemption

Remember this applies only to items purchased for resale or to be incorporated into another product for resale.

A resale exemption certificate has two requirements: 1. the items purchased must be for resale in the usual course of the buyer’s business; and 2. the buyer must have a Kansas sales tax account number, except in drop shipment situations.

The Resale Certificate (51A105) is an exemption form issued by a retailer to the supplier to purchase goods or inventory without payment of sales tax at the time of purchase for the purpose of resale in the regular course of business to the end consumer. To use a resale certificate, a Kentucky retailer must apply for and maintain an active sales tax account.

To qualify, your business must generally: Be registered with LDR for Louisiana sales tax. Be engaged in selling tangible personal property or qualifying taxable services. Purchase items for resale rather than for business use or consumption. Be current with required tax filings and payments. Meet all other eligibility requirements established by LDR.

To qualify for a Resale Certificate, a retailer must have an active account and report gross sales of $3,000 or more per year.

A resale certificate is a written statement you provide to the seller stating that the merchandise or taxable service you buy will be resold in a taxable sale or will be incorporated into tangible personal property.

This certificate is to be used when the purchaser intends to resell the tangible personal property or service in the regular course of business. The purchaser must hold a valid Massachusetts vendor registration.

No, Michigan does not issue sale tax licenses to wholesalers. In order to claim an exemption, a wholesaler must provide the seller with a completed Form 3372, Michigan Sales and Use Tax Certificate of Exemption, and indicate that the purchase is for "Resale at Wholesale".

Resale — Items or services must be purchased for resale in the normal course of business. You may not use this exemption if the vendor is restricted by federal or state law from selling certain products for resale. Liquor retailers cannot sell alcoholic beverages exempt for resale.

A business can purchase merchandise for resale free from sales tax by giving their supplier the business’ sales tax permit information.

Purchases of Tangible Personal Property for resale: Retailers that are purchasing tangible personal property for resale purposes are exempt from sales or use tax. Purchases of Taxable Services for resale: Purchasers for resale must have a Missouri retail license in order to claim resale of taxable services in Missouri.

If you are a Montana business and need to send a resale certificate to your vendor, you may use the Montana Business Registry Resale Certificate. The vendor may accept this certificate as a substitute “resale certificate” and exempt the transaction from the state's sales, use, or transaction tax, but they are not required to accept it.

Purchasers are to give the seller a properly completed Form 13, Section A, when making purchases of property or taxable services that will subsequently be resold in the purchaser’s normal course of business. The property or services must be resold in the same form or condition as when purchased, or as an ingredient or component part of other property that will be resold.

If tangible personal property is being purchased for resale at retail, or to incorporate the property into a final product for sale or resale, that purchaser can provide the vendor with a “resale certificate”.

The State of New Hampshire does not have a general sales and use tax.

The purchaser certifies that: (1) They hold a valid Certificate of Authority to collect New Jersey Sales and Use Tax. Resale in its present form. Resale as converted into or as a component part of a product by the purchaser.

Type 2: for tangibles for resale, lease or re-lease, or for purchase of tangibles by a manufacturer that is an ingredient or component part.

is registered as a New York State sales tax vendor and has a valid Certificate of Authority issued by the Tax Department and is making purchases of tangible personal property (other than motor fuel or diesel motor fuel) or services that will be resold or transferred to the purchaser’s customers

North Carolina Form E-595E, Streamlined Sales and Use Tax Certificate of Exemption, is to be used for purchases for resale or other exempt purchases. With certain limited exceptions, the Streamlined Sales and Use Tax Certificate of Exemption and Form E-595E require either a sales and use tax registration number or an exemption number.

I hereby certify that I hold (Enter State) Sales and Use Tax permit number (Enter Permit Number) I am engaged in the business of selling, leasing, or renting (Enter Property Type) I further certify that the tangible personal property purchased from (Enter Name of Seller) is purchased by me for resale.

"Retail sale" and "sales at retail" include all sales, except those in which the purpose of the consumer is to resell the thing transferred or benefit of the service provided, by a person engaging in business, in the form in which the same is, or is to be, received by the person.

The gross proceeds derived from sales of goods, wares, merchandise, and telecommunications services by vendors, for resale, to persons having a valid sales tax permit who are regularly engaged in reselling the articles or services purchased are exempt from sales tax.

An Oregon buyer who purchases goods outside Oregon for resale in the ordinary course of business may provide this certifcate to an out-of-state seller of property as evidence that the buyer is registered to do business in Oregon.

Property and/or services will be resold or rented in the ordinary course of purchaser's business. If purchaser does not have a PA Sales Tax License ID (8 digit number assigned by the department), complete Number 8 explaining why such number is not required. This exemption is valid for property or services to be resold: (1) in original form; or (2) as an ingredient or component of other property.

Complete a Rhode Island sales and use tax resale certificate bearing your sales tax permit number, and give it to the vendor from whom you make a purchase of goods or services which you intend to resell. If you are not required to hold a permit because you are not making sales subject to tax in this state (e.g. no sales made in this state, wholesale sales, etc.) then an appropriate notation to that effect should be made on the certificate in lieu of a retail permit number. A certificate may not be used to purchase items for your own use, such as office supplies, furniture and fixtures.

This certificate is intended for use by licensed retail merchants purchasing tangible personal property for resale, lease or rental purposes.

The exemption certificate is used to: Claim exemption for: Products or services intended to be resold; or Products or services used for an exempt purpose. Document that the purchaser is an exempt entity.

The resale certificate allows retailers to obtain inventory they plan to resell without paying sales or use tax by providing a copy to their suppliers.

taxable items (tangible personal property and taxable services) that you intend to resell in the form or condition in which you acquired it from your vendor or that you intend to resell as an integral part of other merchandise or taxable service

Sales Tax License Number: Required for all exemptions marked with an asterisk (*) * Resale or Re-lease I certify I am a dealer in tangible personal property or services that are for resale or re-lease.

If you own a business that purchases items from a distributor or wholesaler and resells them to a customer at retail, you may be exempt from paying sales tax on items you’ve purchased for resale. To take the exemption, you must provide a Form S-3, Vermont Sales Tax Exemption Certificate for Purchases for Resale, by Exempt Organizations, and by Direct Pay Permit. You also must have a Vermont Sales and Use Tax account with the Department.

For use by a Virginia dealer who purchases tangible personal property for resale, or for lease or rental, or who purchases materials or containers to package tangible personal property for sale This Certificate of Exemption MAY NOT BE USED TO PURCHASE CIGARETTES FOR RESALE after January 1, 2018. This Certificate of Exemption may not be used by a using or consuming construction contractor as defined in the Regulations.

Reseller permits are distributed by the State and allow: Retailers and wholesalers to purchase items for resale without paying sales tax. Manufacturers to purchase ingredients or components that are used to create a new article for sale without paying sales tax. In order to receive a resellers permit, you must have the appropriate: Business licenses in Washington. Endorsements. Labor and Industries contractor’s license (if applicable).

To purchase tangible personal property or services tax exempt, you must possess a valid Business Registration Certificate and you must properly complete this Exemption Certificate and present it to your supplier. To be properly completed, all entries on this Exemption Certificate must be filled in.

A purchaser using the resale exemption is attesting that the taxable products or taxable services being purchased will be resold, leased, licensed, or rented. However, if any such product is used for any purpose other than retention, demonstration, or display while holding it for sale, lease, license, or rental in the regular course of business, the purchaser is required to report and pay tax on the purchase of the product.

Licensed vendors can properly fill out that exemption certificate and claim a resale exemption for purchase items without sales tax from their suppliers. Unlicensed vendors wouldn’t have the ability to properly claim a resale exemption using Wyoming information.