State to State Resale Certificate Requirements

Why Is a Resale Certificate Required?

A resale certificate allows a business to purchase inventory without paying sales tax when the items are being bought strictly for resale to end customers.

States require resale certificates to ensure that sales tax is collected only once — at the final retail sale — rather than at every step of the supply chain.

• ✔ Prevents double taxation
• ✔ Confirms the buyer is a legitimate reseller
• ✔ Ensures compliance with state tax laws
• ✔ Allows wholesalers to sell inventory tax-exempt

If a valid resale certificate or sales tax permit is not provided or not accepted by the state, sales tax may be required at checkout.

Resale certificates may only be used for inventory intended for resale and may not be used for personal or business-use items.

State	Permit / Certificate	How to Obtain	Official Website
Alabama	Sales Tax License	Register business for sales tax	Apply
Alaska	No state sales tax	No state permit required (local rules may apply)	Info
Arizona	TPT License	Register for Transaction Privilege Tax	Apply
Arkansas	Sales & Use Tax Permit	Register with DFA	Apply
California	Seller’s Permit	Register with CDTFA	Apply
Colorado	Sales Tax License	Register state & local tax accounts	Apply
Connecticut	Sales & Use Tax Permit	Register with DRS	Apply
Delaware	No sales tax	No resale certificate required	Info
Florida	Annual Resale Certificate	Register for FL sales tax (renews yearly)	Apply
Georgia	Sales Tax Registration	Register with GA DOR	Apply
Hawaii	GET License	Register for General Excise Tax	Apply
Idaho	Seller’s Permit	Register with State Tax Commission	Apply
Illinois	Sales Tax Account	Register with IL DOR	Apply
Indiana	Retail Merchant Certificate	Register with IN DOR	Apply
Iowa	Sales Tax Permit	Register with IA DOR	Apply
Kansas	Retail Sales Tax License	Register with KS DOR	Apply
Kentucky	Sales & Use Tax Permit	Register with KY DOR	Apply
Louisiana	Sales Tax Account	Register via LaTAP	Apply
Maine	Sales Tax Registration	Register with Maine Revenue	Apply
Maryland	Sales & Use Tax License	Register with Comptroller	Apply
Massachusetts	Sales Tax Registration	Register via MassTaxConnect	Apply
Michigan	Sales Tax License	Register with Treasury	Apply
Minnesota	Sales & Use Tax Permit	Register with MN DOR	Apply
Mississippi	Sales Tax Permit	Register with MS DOR	Apply
Missouri	Sales Tax License	Register with MO DOR	Apply
Montana	No sales tax	No resale certificate required	Info
Nebraska	Sales Tax Permit	Register with NE DOR	Apply
Nevada	Sales Tax Permit	Register with NV DOR	Apply
New Hampshire	No sales tax	No resale certificate required	Info
New Jersey	Certificate of Authority	Register with NJ Division of Taxation	Apply
New Mexico	CRS ID Number	Register with NM Taxation	Apply
New York	Certificate of Authority	Register with NY Dept. of Taxation	Apply
North Carolina	Sales & Use Tax Account	Register with NC DOR	Apply
North Dakota	Sales Tax Permit	Register with ND Tax Commissioner	Apply
Ohio	Vendor’s License	Register with OH DOR	Apply
Oklahoma	Sales Tax Permit	Register with OK Tax Commission	Apply
Oregon	No sales tax	No resale certificate required	Info
Pennsylvania	Sales Tax License	Register with PA DOR	Apply
Rhode Island	Sales Tax Permit	Register with RI Division of Taxation	Apply
South Carolina	Retail License	Register with SC DOR	Apply
South Dakota	Sales Tax License	Register with SD DOR	Apply
Tennessee	Sales & Use Tax Registration	Register with TN DOR	Apply
Texas	Sales & Use Tax Permit	Register with TX Comptroller	Apply
Utah	Sales Tax License	Register with UT Tax Commission	Apply
Vermont	Business Tax Account	Register with VT DOR	Apply
Virginia	Retail Sales Tax Registration	Register with VA Taxation	Apply
Washington	Reseller Permit	Register business & apply for reseller permit	Apply
West Virginia	Business Registration Certificate	Register with WV Tax Dept.	Apply
Wisconsin	Seller’s Permit	Register with WI DOR	Apply
Wyoming	Sales Tax License	Register with WY DOR	Apply